Publication 915 Form is now available to help taxpayers report their foreign financial assets. This form is important to file if you have any foreign holdings, and it's important to understand the new changes for 2016. Read on for more information about this year's form and what changes you need to be aware of. The Publication 915 Form has been released by the IRS in order to help taxpayers report their foreign financial assets. This form will be important for those who have any holdings overseas, so it's essential that you understand the changes which were made for 2016. Keep reading below to get a better understanding of what this tax form entails and how it can benefit you.
Below are some details about publication 915. It is advised that you read this material before you decide to start editing the PDF.
Question | Answer |
---|---|
Form Name | Publication 915 |
Form Length | 33 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 8 min 15 sec |
Other names | pub 915, irs publication 915, publication 915 for 2020, irs publication 915 for 2020 |
Department of the Treasury
Internal Revenue Service
Publication 915
Cat. No. 15320P
Social Security and Equivalent Railroad Retirement Benefits
For use in preparing 2020 Returns
Get forms and other information faster and easier at: |
|
• IRS.gov (English) |
• IRS.gov/Korean (한국어) |
•IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)
•IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (TiếngViệt)
Jan 26, 2021
Contents
Future Developments . . . . . . . . . . . . . . . . . . . . . . . 1 Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Are Any of Your Benefits Taxable? . . . . . . . . . . . . 3 How To Report Your Benefits . . . . . . . . . . . . . . . . . 6 How Much Is Taxable? . . . . . . . . . . . . . . . . . . . . . . 6
Future Developments
For the latest information about developments related to Pub. 915, such as legislation enacted after it was published, go to IRS.gov/Pub915.
Reminders
my Social Security account. Social security beneficia- ries may quickly and easily obtain information from the SSA's website with a my Social Security account to:
•Keep track of your earnings and verify them every year,
•Get an estimate of your future benefits if you are still working,
•Get a letter with proof of your benefits if you currently receive them,
•Change your address,
•Start or change your direct deposit,
•Get a replacement Medicare card, and
•Get a replacement Form
For more information and to set up an account, go to SSA.gov/myaccount.
Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children se- lected by the Center may appear in this publication on pa- ges that would otherwise be blank. You can help bring these children home by looking at the photographs and calling
Introduction
This publication explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retire- ment benefits. It is prepared through the joint efforts of the IRS, the Social Security Administration (SSA), and the U.S. Railroad Retirement Board (RRB).
Social security benefits include monthly retirement, sur- vivor, and disability benefits. They don’t include Supple- mental Security Income (SSI) payments, which aren’t tax- able.
Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or benefi- ciary would have been entitled to receive under the social security system. They are commonly called the social se- curity equivalent benefit (SSEB) portion of tier 1 benefits.
If you received these benefits during 2020, you should have received a Form
Note. When the term “benefits” is used in this publica- tion, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits.
What is covered in this publication. This publication covers the following topics.
•Whether any of your benefits are taxable.
•How to report taxable benefits.
•How much is taxable.
•How to treat
•Deductions related to your benefits, including a de- duction or credit you can claim if your repayments are more than your gross benefits.
The Appendix at the end of this publication explains items shown on your Form
What isn’t covered in this publication. This publication doesn’t cover the tax rules for the following railroad retire- ment benefits.
•
•Tier 2 benefits.
•Vested dual benefits.
•Supplemental annuity benefits.
For information on these taxable pension benefits, see Pub. 575, Pension and Annuity Income.
This publication also doesn’t cover the tax rules for for- eign social security benefits. These benefits are taxable as annuities, unless they are exempt from U.S. tax or trea- ted as a U.S. social security benefit under a tax treaty.
Page 2
Comments and suggestions. We welcome your com- ments about this publication and your suggestions for fu- ture editions.
You can send us comments through IRS.gov/ FormComments.
Or, you can write to:
Internal Revenue Service Tax Forms and Publications
1111 Constitution Ave. NW,
Although we can’t respond individually to each com- ment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Do not send tax questions, tax returns, or payments to the above ad- dress.
Getting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/ Help/ITA where you can find topics using the search fea- ture or viewing the categories listed.
Getting tax forms, instructions, and publications. Visit IRS.gov/Forms to download current and
Ordering tax forms, instructions, and publications. Go to IRS.gov/OrderForms to order current forms, instruc- tions, and publications; call
Useful Items You may want to see:
Publication
501 Dependents, Standard Deduction, and Filing Information
505 Tax Withholding and Estimated Tax
519 U.S. Tax Guide for Aliens
575 Pension and Annuity Income
Forms (and Instructions)
See How To Get Tax Help at the end of this publication for information about getting these publications and forms.
Publication 915 (2020)
Are Any of Your
Benefits Taxable?
To find out whether any of your benefits shown on Forms
1.
2.All your other income, including
Exclusions. When making this comparison, don’t reduce your other income by any exclusions for:
•Interest from qualified U.S. savings bonds,
•
•Interest on education loans,
•Foreign earned income or foreign housing, or
•Income earned by bona fide residents of American Samoa or Puerto Rico.
Children's benefits. The rules in this publication apply to benefits received by children. See Who is taxed, later.
The SSA issues Form
withheld for a tax year. You may receive more than one of these forms for the same tax year. See the Appendix, later, for more information.
Each original Form
Form
Figuring total income. To figure the total of
If you are married and file a joint return for 2020, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Even if your spouse didn’t receive any bene- fits, you must add your spouse's income to yours to figure whether any of your benefits are taxable.
If the only income you received during 2020 was TIP your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits gener- ally aren’t taxable and you probably don’t have to file a re-
turn. If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. See IRS Pub. 501, Dependents, Standard De- duction, and Filing Information, or your tax return instruc- tions to find out if you have to file a return.
Base amount. Your base amount is:
•$25,000 if you are single, head of household, or quali- fying widow(er);
•$25,000 if you are married filing separately and lived apart from your spouse for all of 2020;
•$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 2020.
Worksheet A. You can use Worksheet A to figure the amount of income to compare with your base amount. This is a quick way to check whether some of your bene- fits may be taxable.
Publication 915 (2020) |
Page 3 |
Worksheet A. A Quick Way To Check if Your Benefits May Be Taxable
Note. If you plan to file a joint income tax return, include your spouse's amounts, if any, on lines A, C, and D.
A.Enter the amount from box 5 of ALL your Forms
received more than one form, combine the amounts from box 5 and enter the total.) |
A. |
Note. If the amount on line A is zero or less, stop here; none of your benefits are taxable this year.
B. Multiply line A by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B.
C.Enter your total income that is taxable (excluding line A), such as pensions, wages, interest, ordinary dividends, and capital gain distributions. Don’t reduce your income by any
|
deductions, exclusions (listed earlier), or exemptions |
C. |
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D. |
Enter any |
D. |
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E. |
Add lines B, C, and D |
E. |
Note. Compare the amount on line E to your base amount for your filing status. 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. If the amount on line E is more than your base amount, some of your benefits may be taxable. You need to complete Worksheet 1. 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.
Example. You and your spouse (both over 65) are filing a joint return for 2020 and you both received social security benefits during the year. In January 2021, you received a Form
Even though none of your benefits are taxable, you must file a return for 2020 because your taxable gross income ($27,500) exceeds the minimum filing requirement amount for your filing status.
Note. If you plan to file a joint income tax return, include your spouse's amounts, if any, on lines A, C, and D.
A. |
Enter the amount from box 5 of ALL your Forms |
|
|
amount of any |
$8,200 |
|
received more than one form, combine the amounts from box 5 and enter the total.) . . . . . . . . A. |
Note. If the amount on line A is zero or less, stop here; none of your benefits are taxable this year.
B. Multiply line A by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B.
C.Enter your total income that is taxable (excluding line A), such as pensions, wages, interest, ordinary dividends, and capital gain distributions. Don’t reduce your income by any
|
deductions, exclusions (listed earlier), or exemptions |
C. |
||
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D. |
Enter any |
D. |
||
E. |
Add lines B, C, and D |
E. |
4,100
27,500
$31,600
Note. Compare the amount on line E to your base amount for your filing status. 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. If the amount on line E is more than your base amount, some of your benefits may be taxable and you will need to complete Worksheet 1. 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.
Page 4 |
Publication 915 (2020) |
Who is taxed. Benefits are included in the taxable in- come (to the extent they are taxable) of the person who has the legal right to receive the benefits. 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 taxa- ble to you.
Repayment of benefits. Any repayment of benefits you made during 2020 must be subtracted from the gross ben- efits you received in 2020. It doesn’t matter whether the repayment was for a benefit you received in 2020 or in an earlier year. If you repaid more than the gross benefits you received in 2020, see Repayments More Than Gross Benefits, later.
Your gross benefits are shown in box 3 of Form
Example. In 2019, you received $3,000 in social se- curity benefits, and in 2020 you received $2,700. In March 2020, the SSA notified you that you should have received only $2,500 in benefits in 2019. During 2020, you repaid $500 to the SSA. The Form
Tax withholding and estimated tax. You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad re- tirement benefits. If you choose to do this, you must com- plete a Form
If you don’t choose to have income tax withheld, you may have to request additional withholding from other in- come or pay estimated tax during the year. For details, see Pub. 505, Tax Withholding and Estimated Tax, or the Instructions for Form
U.S. citizens residing abroad. U.S. citizens who are residents of the following countries are exempt from U.S. tax on their benefits.
•Canada.
•Egypt.
•Germany.
•Ireland.
•Israel.
•Italy. (You must also be a citizen of Italy for the ex- emption to apply.)
•Romania.
•United Kingdom.
The SSA won’t withhold U.S. tax from your benefits if you are a U.S. citizen.
Publication 915 (2020)
The RRB will withhold U.S. tax from your benefits un- less you file Form
Lawful permanent residents. For U.S. income tax pur- poses, 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. Social security benefits paid to a green card holder are not subject to 30% withholding. If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign ad- dress, the withholding tax is refundable by the Social Se- curity Administration (SSA) or the IRS. The SSA will re- fund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. If the SSA can’t refund the taxes withheld, you must file a Form 1040 or
•A copy of the Form
•A copy of the “green card” unless you are a bona fide resident of American Samoa.
•A signed declaration that includes the following state- ments:
“The SSA should not have withheld federal income tax from my social security benefits because I am a U.S. law- ful permanent resident and my green card has been nei- ther revoked nor administratively or judicially determined to have been abandoned. I am filing a U.S. income tax re- turn for the tax year as a resident alien reporting all of my worldwide income. I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien.”
Nonresident aliens. A nonresident alien is an individual who isn’t a citizen or resident of the United States. If you are a nonresident alien, the rules discussed in this publi- cation don’t apply to you. Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. You will receive a Form
Under tax treaties with the following countries, resi- dents of these countries are exempt from U.S. tax on their benefits.
•Canada.
•Egypt.
•Germany.
•Ireland.
•Israel.
Page 5
•Italy.
•Japan.
•Romania.
•United Kingdom.
Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U.S. tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities.
If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate.
For more information on whether you are a nonresident alien, see Pub. 519, U.S. Tax Guide for Aliens.
Exemption from withholding. If your social security benefits are exempt from tax because you are a resident of one of the treaty countries listed, the SSA won’t with- hold U.S. tax from your benefits.
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 fil- ing Form
Canadian or German social security benefits paid to U.S. residents. Under income tax treaties with Canada and Germany, social security benefits paid by those coun- tries to U.S. residents are treated for U.S. income tax pur- poses as if they were paid under the social security legis- lation of the United States. If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1.
How To Report Your Benefits
If part of your benefits are taxable, you must use Form 1040 or
Reporting on Form 1040 or
Benefits not taxable. Report your net benefits (the total amount from box 5 of all your Forms
How Much Is Taxable?
If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other in- come. Generally, the higher that total amount, the greater the taxable part of your benefits.
Maximum taxable part. Generally, up to 50% of your benefits will be taxable. However, up to 85% of your bene- fits can be taxable if either of the following situations ap- plies to you.
•The total of
•You are married filing separately and lived with your spouse at any time during 2020.
Which worksheet to use. A worksheet you can use to figure your taxable benefits is in the Instructions for Forms 1040 and
1.You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. In this situation, you must use the special worksheets in Appendix B of Pub.
2.Situation 1 doesn’t apply and you take an exclusion for interest from qualified U.S. savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. In this situation, you must use Worksheet 1 in this publication to figure your tax- able benefits.
3.You received a
Examples
A few examples you can use as a guide to figure the taxa- ble part of your benefits follow.
Be sure to consider the adjustment to income for TIP charitable contributions on Form 1040 or
Forms 1040 and
Page 6 |
Publication 915 (2020) |
Examples
Example 1. George White is single and files Form 1040 for 2020. In addition to receiving social security payments, he received a fully taxable pension of $18,600, wages from a
To figure his taxable benefits, George completes Worksheet 1, shown below. On line 6a of his Form 1040, George enters his net benefits of $5,980. On line 6b, he enters his taxable benefits of $2,990.
Keep for Your Records |
Before you begin:
• If you are married filing separately and you lived apart from your spouse for all of 2020, enter “D” to the right of the word “benefits” on Form 1040 or
• Don’t use this worksheet if you repaid benefits in 2020 and your total repayments (box 4 of Forms
• If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, don’t include the amount from line 2b of Form 1040 or
1. Enter the total amount from box 5 of ALL your Forms |
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$5,980 |
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enter this amount on Form 1040 or |
1. |
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Multiply line 1 by 50% (0.50) |
. . . . |
. . . |
. . . . . . . . |
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3. Combine the amounts from: |
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Form 1040 or |
. . . . |
. . . |
. . . . . . . . |
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4. Enter the amount, if any, from Form 1040 or |
. . . . |
. . . |
. . . . . . . . |
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5. Enter the total of any exclusions/adjustments for: |
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• |
Adoption benefits (Form 8839, line 28), |
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Foreign earned income or housing (Form 2555, lines 45 and 50), and |
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• |
Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto |
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• |
Rico |
. . . . . . . |
. . . . . . . . |
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6. Combine lines 2, 3, 4, and 5 |
. . . . |
. . . |
. . . . . . . . |
7. Enter the total of the amounts from Form 1040 or |
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through 19, plus any |
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line 22 . . . . |
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
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8. Is the amount on line 7 less than the amount on line 6? |
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No. |
STOP |
None of your social security benefits are taxable. Enter |
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Yes. |
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line 6b. |
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Subtract line 7 from line 6 |
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9. If you are: |
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• |
Married filing jointly, enter $32,000 |
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Single, head of household, qualifying widow(er), or married filing separately and you lived apart from |
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• |
your spouse for all of 2020, enter $25,000 |
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Note. If you are married filing separately and you lived with your spouse at any time in 2020, skip lines 9 |
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10. |
through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18. |
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Is the amount on line 9 less than the amount on line 8? |
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No. |
STOP |
None of your benefits are taxable. Enter |
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are married filing separately and you lived apart from your spouse for all of 2020, be |
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sure you entered “D” to the right of the word “benefits” on Form 1040 or |
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Yes. |
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line 6a. |
11. |
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Subtract line 9 from line 8 |
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Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married |
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12. |
filing separately and you lived apart from your spouse for all of 2020 |
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Subtract line 11 from line 10. If zero or less, enter |
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13. |
Enter the smaller of line 10 or line 11 |
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14. |
Multiply line 13 by 50% (0.50) |
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15. |
Enter the smaller of line 2 or line 14 |
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16. |
Multiply line 12 by 85% (0.85). If line 12 is zero, enter |
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17. |
Add lines 15 and 16 |
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18. |
Multiply line 1 by 85% (0.85) |
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19. |
Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or |
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
2,990
28,990
31,980
25,000
6,980
9,000
$2,990
If you received a
TIPcomplete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.
Publication 915 (2020) |
Page 7 |
Example 2. Ray and Alice Hopkins file a joint return on Form 1040 for 2020. Ray is retired and received a fully taxable pension of $15,500. He also received social security benefits, and his Form
Keep for Your Records |
Before you begin:
• If you are married filing separately and you lived apart from your spouse for all of 2020, enter “D” to the right of the word “benefits” on Form 1040 or
• Don’t use this worksheet if you repaid benefits in 2020 and your total repayments (box 4 of Forms
• If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, don’t include the amount from line 2b of Form 1040 or
1. Enter the total amount from box 5 of ALL your Forms |
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$5,600 |
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enter this amount on Form 1040 or |
1. |
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Multiply line 1 by 50% (0.50) |
. . . . |
. . . |
. . . . . . . . |
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3. Combine the amounts from: |
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Form 1040 or |
. . . . |
. . . |
. . . . . . . . |
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4. Enter the amount, if any, from Form 1040 or |
. . . . |
. . . |
. . . . . . . . |
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5. Enter the total of any exclusions/adjustments for: |
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• |
Adoption benefits (Form 8839, line 28), |
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Foreign earned income or housing (Form 2555, lines 45 and 50), and |
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• |
Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto |
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• |
Rico |
. . . . . . . |
. . . . . . . . |
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6. Combine lines 2, 3, 4, and 5 |
. . . . |
. . . |
. . . . . . . . |
7. Enter the total of the amounts from Form 1040 or |
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through 19, plus any |
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line 22 . . . . |
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
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8. Is the amount on line 7 less than the amount on line 6? |
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No. |
STOP |
None of your social security benefits are taxable. Enter |
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Yes. |
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line 6b. |
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Subtract line 7 from line 6 |
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9. If you are: |
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• |
Married filing jointly, enter $32,000 |
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Single, head of household, qualifying widow(er), or married filing separately and you lived apart from |
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• |
your spouse for all of 2020, enter $25,000 |
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Note. If you are married filing separately and you lived with your spouse at any time in 2020, skip lines 9 |
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10. |
through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18. |
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Is the amount on line 9 less than the amount on line 8? |
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No. |
STOP |
None of your benefits are taxable. Enter |
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are married filing separately and you lived apart from your spouse for all of 2020, be |
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sure you entered “D” to the right of the word “benefits” on Form 1040 or |
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Yes. |
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line 6a. |
11. |
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Subtract line 9 from line 8 |
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Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married |
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12. |
filing separately and you lived apart from your spouse for all of 2020 |
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Subtract line 11 from line 10. If zero or less, enter |
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13. |
Enter the smaller of line 10 or line 11 |
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14. |
Multiply line 13 by 50% (0.50) |
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15. |
Enter the smaller of line 2 or line 14 |
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16. |
Multiply line 12 by 85% (0.85). If line 12 is zero, enter |
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17. |
Add lines 15 and 16 |
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18. |
Multiply line 1 by 85% (0.85) |
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19. |
Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or |
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
2,800
29,750
1,000
31,550
32,000
If you received a
TIPcomplete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.
Page 8 |
Publication 915 (2020) |
Example 3. Joe and Betty Johnson file a joint return on Form 1040 for 2020. Joe is a retired railroad worker and in 2020 received the SSEB portion of tier 1 railroad retirement benefits. Joe's Form
Keep for Your Records |
Before you begin:
• If you are married filing separately and you lived apart from your spouse for all of 2020, enter “D” to the right of the word “benefits” on Form 1040 or
• Don’t use this worksheet if you repaid benefits in 2020 and your total repayments (box 4 of Forms
• If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, don’t include the amount from line 2b of Form 1040 or
1. Enter the total amount from box 5 of ALL your Forms |
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$10,000 |
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Also enter this amount on Form 1040 or |
1. |
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Multiply line 1 by 50% (0.50) |
. . . . |
. . |
. . . . . . . . . |
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3. Combine the amounts from: |
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Form 1040 or |
. . . . |
. . |
. . . . . . . . . |
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4. Enter the amount, if any, from Form 1040 or |
. . . . |
. . |
. . . . . . . . . |
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5. Enter the total of any exclusions/adjustments for: |
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• |
Adoption benefits (Form 8839, line 28), |
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Foreign earned income or housing (Form 2555, lines 45 and 50), and |
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• |
Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto |
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• |
Rico |
. . . . . . |
. . . . . . . . . |
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6. Combine lines 2, 3, 4, and 5 |
. . . . |
. . |
. . . . . . . . . |
7. Enter the total of the amounts from Form 1040 or |
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through 19, plus any |
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line 22 . . . . |
. . . . |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
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8. Is the amount on line 7 less than the amount on line 6? |
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No. |
STOP |
None of your social security benefits are taxable. Enter |
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Yes. |
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line 6b. |
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Subtract line 7 from line 6 |
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9. If you are: |
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• |
Married filing jointly, enter $32,000 |
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Single, head of household, qualifying widow(er), or married filing separately and you lived apart from |
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• |
your spouse for all of 2020, enter $25,000 |
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Note. If you are married filing separately and you lived with your spouse at any time in 2020, skip lines 9 |
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10. |
through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18. |
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Is the amount on line 9 less than the amount on line 8? |
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No. |
STOP |
None of your benefits are taxable. Enter |
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are married filing separately and you lived apart from your spouse for all of 2020, be |
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sure you entered “D” to the right of the word “benefits” on Form 1040 or |
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Yes. |
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line 6a. |
11. |
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Subtract line 9 from line 8 |
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Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married |
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12. |
filing separately and you lived apart from your spouse for all of 2020 |
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Subtract line 11 from line 10. If zero or less, enter |
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13. |
Enter the smaller of line 10 or line 11 |
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14. |
Multiply line 13 by 50% (0.50) |
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15. |
Enter the smaller of line 2 or line 14 |
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16. |
Multiply line 12 by 85% (0.85). If line 12 is zero, enter |
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17. |
Add lines 15 and 16 |
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18. |
Multiply line 1 by 85% (0.85) |
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19. |
Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or |
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
5,000
40,500
45,500
32,000
13,500
12,000
1,500
12,000
6,000
5,000
1,275
6,275
8,500
$6,275
If you received a
TIPcomplete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.
Publication 915 (2020) |
Page 9 |
Example 4. Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2020. Bill earned $8,000 during 2020. The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form
Keep for Your Records |
Before you begin:
• If you are married filing separately and you lived apart from your spouse for all of 2020, enter “D” to the right of the word “benefits” on Form 1040 or
• Don’t use this worksheet if you repaid benefits in 2020 and your total repayments (box 4 of Forms
• If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, don’t include the amount from line 2b of Form 1040 or
1. Enter the total amount from box 5 of ALL your Forms |
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|
$4,000 |
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Also enter this amount on Form 1040 or |
1. |
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||
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Multiply line 1 by 50% (0.50) |
. . . . |
. . . |
. . . . . . . . |
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3. Combine the amounts from: |
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|
Form 1040 or |
. . . . |
. . . |
. . . . . . . . |
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4. Enter the amount, if any, from Form 1040 or |
. . . . |
. . . |
. . . . . . . . |
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5. Enter the total of any exclusions/adjustments for: |
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|
• |
Adoption benefits (Form 8839, line 28), |
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Foreign earned income or housing (Form 2555, lines 45 and 50), and |
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|
• |
Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto |
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||
• |
Rico |
. . . . . . . |
. . . . . . . . |
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6. Combine lines 2, 3, 4, and 5 |
. . . . |
. . . |
. . . . . . . . |
7. Enter the total of the amounts from Form 1040 or |
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through 19, plus any |
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line 22 . . . . |
. . . . |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
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8. Is the amount on line 7 less than the amount on line 6? |
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No. |
STOP |
None of your social security benefits are taxable. Enter |
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Yes. |
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line 6b. |
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Subtract line 7 from line 6 |
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9. If you are: |
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|
• |
Married filing jointly, enter $32,000 |
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Single, head of household, qualifying widow(er), or married filing separately and you lived apart from |
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|
• |
your spouse for all of 2020, enter $25,000 |
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Note. If you are married filing separately and you lived with your spouse at any time in 2020, skip lines 9 |
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10. |
through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18. |
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Is the amount on line 9 less than the amount on line 8? |
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No. |
STOP |
None of your benefits are taxable. Enter |
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are married filing separately and you lived apart from your spouse for all of 2020, be |
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sure you entered “D” to the right of the word “benefits” on Form 1040 or |
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Yes. |
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line 6a. |
11. |
|
Subtract line 9 from line 8 |
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Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married |
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12. |
filing separately and you lived apart from your spouse for all of 2020 |
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Subtract line 11 from line 10. If zero or less, enter |
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13. |
Enter the smaller of line 10 or line 11 |
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14. |
Multiply line 13 by 50% (0.50) |
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15. |
Enter the smaller of line 2 or line 14 |
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16. |
Multiply line 12 by 85% (0.85). If line 12 is zero, enter |
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17. |
Add lines 15 and 16 |
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18. |
Multiply line 1 by 85% (0.85) |
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19. |
Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or |
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
2,000
8,000
10,000
8,500
3,400
$3,400
If you received a
TIPcomplete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.
You must include the taxable part of a
Page 10
income, even if the payment includes benefits for an ear- lier year.
Publication 915 (2020)
This type of
to tax.
Generally, you use your 2020 income to figure the taxa- ble part of the total benefits received in 2020. However, you may be able to figure the taxable part of a
Under the
Because the earlier year's taxable benefits are in- ! cluded in your 2020 income, no adjustment is CAUTION made to the earlier year's return. Don’t file an
amended return for the earlier year.
Will the
1.Complete Worksheet 1 in this publication.
2.Complete Worksheet 2 and Worksheet 3 as appropri- ate. Use Worksheet 2 if your
3.Complete Worksheet 4.
4.Compare the taxable benefits on line 19 of Worksheet 1 with the taxable benefits on line 21 of Worksheet 4.
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.
Making the election. If you elect to report your taxable benefits under the
Once you elect this method of figuring the taxable ! part of a
CAUTION election only with the consent of the IRS.
Example
Jane Jackson is single. In 2019, she applied for social se- curity disability benefits but was told she was ineligible. She appealed the decision and won. In 2020, she re- ceived a
Income |
2019 |
2020 |
|
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
Jane completes Worksheet 1 to find the amount of her taxable benefits for 2020 under the regular method. She completes Worksheet 2 to find the taxable part of the
After completing the worksheets, Jane compares the amounts from Worksheet 4, line 21; and Worksheet 1, line 19. Because the amount on Worksheet 4 is smaller, she chooses to use the
Jane's
Publication 915 (2020) |
Page 11 |
Jane Jackson's |
Keep for Your Records |
Benefits |
Before you begin:
• If you are married filing separately and you lived apart from your spouse for all of 2020, enter “D” to the right of the word “benefits” on Form 1040 or
• Don’t use this worksheet if you repaid benefits in 2020 and your total repayments (box 4 of Forms
• If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, don’t include the amount from line 2b of Form 1040 or
1. Enter the total amount from box 5 of ALL your Forms |
|
|
$11,000 |
|
Also enter this amount on Form 1040 or |
1. |
|
||
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Multiply line 1 by 50% (0.50) |
. . . . |
. . |
. . . . . . . . . |
|
3. Combine the amounts from: |
|
|
|
|
Form 1040 or |
. . . . |
. . |
. . . . . . . . . |
|
4. Enter the amount, if any, from Form 1040 or |
. . . . |
. . |
. . . . . . . . . |
|
5. 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), and |
|
|
|
|
• |
Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto |
|
||
• |
Rico |
. . . . . . |
. . . . . . . . . |
|
6. Combine lines 2, 3, 4, and 5 |
. . . . |
. . |
. . . . . . . . . |
7. Enter the total of the amounts from Form 1040 or |
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through 19, plus any |
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line 22 . . . . |
. . . . |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
|
8. Is the amount on line 7 less than the amount on line 6? |
||||
|
|
No. |
STOP |
None of your social security benefits are taxable. Enter |
|
|
Yes. |
|
line 6b. |
|
|
Subtract line 7 from line 6 |
||
9. 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 2020, enter $25,000 |
||
|
Note. If you are married filing separately and you lived with your spouse at any time in 2020, skip lines 9 |
|||
10. |
through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18. |
|||
Is the amount on line 9 less than the amount on line 8? |
||||
|
|
No. |
STOP |
None of your benefits are taxable. Enter |
|
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|
|
are married filing separately and you lived apart from your spouse for all of 2020, be |
|
|
|
|
sure you entered “D” to the right of the word “benefits” on Form 1040 or |
|
|
Yes. |
|
line 6a. |
11. |
|
Subtract line 9 from line 8 |
||
Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married |
||||
12. |
filing separately and you lived apart from your spouse for all of 2020 |
|||
Subtract line 11 from line 10. If zero or less, enter |
||||
13. |
Enter the smaller of line 10 or line 11 |
|||
14. |
Multiply line 13 by 50% (0.50) |
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15. |
Enter the smaller of line 2 or line 14 |
|||
16. |
Multiply line 12 by 85% (0.85). If line 12 is zero, enter |
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17. |
Add lines 15 and 16 |
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18. |
Multiply line 1 by 85% (0.85) |
|||
19. |
Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or |
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
5,500
25,500
31,000
25,000
6,000
9,000
$3,000
If you received a
TIPcomplete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.
Page 12 |
Publication 915 (2020) |
Jane Jackson's |
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Taxable Benefits (From a |
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After 1993) |
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Keep for Your Records |
Enter earlier year |
2019 |
|
1. Enter the total amount from box 5 of ALL your Forms |
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$2,000 |
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year, plus the |
1. |
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|
Note. If line 1 is zero or less, skip lines 2 through 20 and enter |
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line 2. |
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2. Multiply line 1 by 50% (0.50) |
. . . . |
. . . . . . . |
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3. Enter your adjusted gross income for the earlier year |
. . . . |
. . . . . . . |
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4. Enter the total of any exclusions/adjustments you claimed in the earlier year for: |
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|
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|
• |
Adoption benefits (Form 8839) |
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• |
Qualified U.S. savings bond interest (Form 8815) |
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• |
Student loan interest (Schedule 1 (Form 1040 or |
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• |
Tuition and fees (Schedule 1 (Form 1040 or |
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• |
Foreign earned income or housing (Form 2555) |
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|
• |
Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico |
. .. . |
. . . . . . . |
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5. Enter any |
. . . . |
. . . . . . . |
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6. Add lines 2 through 5 |
. . . . |
. . . . . . . |
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7. Enter your taxable benefits for the earlier year that you previously reported |
. . . . |
. . . . . . . |
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8. Subtract line 7 from line 6 |
. . . . |
. . . . . . . |
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9. If, for the earlier year, you were: |
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|
• |
Married filing jointly, enter $32,000 |
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|
|
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 |
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|
Note. If you were married filing separately and you lived with your spouse at any time during the earlier year, skip |
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10. |
lines 9 through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18. |
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Is the amount on line 8 more than the amount on line 9? |
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No. |
Skip lines 10 through 20 and enter |
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11. |
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Yes. |
Subtract line 9 from line 8 |
. . . . |
. . . . . . . |
Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), |
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12. |
or married filing separately and you lived apart from your spouse for all of the earlier year |
. . . . . . . |
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Subtract line 11 from line 10. If zero or less, enter |
. . . . |
. . . . . . . |
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13. |
Enter the smaller of line 10 or line 11 |
. . . . |
. . . . . . . |
||
14. |
Multiply line 13 by 50% (0.50) |
. . . . |
. . . . . . . |
||
15. |
Enter the smaller of line 2 or line 14 |
. . . . |
. . . . . . . |
||
16. |
Multiply line 12 by 85% (0.85). If line 12 is zero, enter |
. . . . |
. . . . . . . |
||
17. |
Add lines 15 and 16 |
. . . . |
. . . . . . . |
||
18. |
Multiply line 1 by 85% (0.85) |
. . . . |
. . . . . . . |
||
19. |
Refigured taxable benefits. Enter the smaller of line 17 or line 18 |
. . . . |
. . . . . . . |
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20. |
Enter your taxable benefits for the earlier year (or as refigured due to a previous |
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21. |
year) |
. . . . |
. . . . . . . |
||
Additional taxable benefits. Subtract line 20 from line 19. Also enter this amount on Worksheet |
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4, line 20 |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
. . . . |
. . . . . . . |
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
1,000
23,000
25,000
|
Don’t file an amended return for this earlier year. Complete a separate Worksheet 2 or Worksheet 3 for each |
! |
earlier year for which you received a |
CAUTION |
|
Publication 915 (2020) |
Page 13 |
Jane Jackson's |
|
Benefits Under the |
Keep for Your Records |
Worksheet 2 or 3) |
Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet.
1. Enter the total amount from box 5 of ALL your Forms |
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$9,000 |
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|
minus the |
1. |
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|
||
|
Note. If line 1 is zero or less, skip lines 2 through 18, enter |
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Otherwise, go to line 2. |
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2. |
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4,500 |
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2. Multiply line 1 by 50% (0.50) |
. . . . . |
. . . . . . |
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Enter the amount from Worksheet 1, line 3 |
. . . . . |
. . . . . . |
3. |
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25,500 |
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Enter the amount from Worksheet 1, line 4 |
. . . . . |
. . . . . . |
4. |
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Enter the amount from Worksheet 1, line 5 |
. . . . . |
. . . . . . |
5. |
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Combine lines 2, 3, 4, and 5 |
. . . . . |
. . . . . . |
6. |
|
30,000 |
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Enter the amount from Worksheet 1, line 7 |
. . . . . |
. . . . . . |
7. |
|
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Subtract line 7 from line 6 |
. . . . . |
. . . . . . |
8. |
30,000 |
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9. Enter the amount from Worksheet 1, line 9. But if you are married filing separately and lived with your spouse |
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|
||||
|
at any time during 2020, skip lines 9 through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. |
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|
25,000 |
|||
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Then, go to line 18 |
. . . . . |
. . . . . . |
9. |
|
||
10. |
Is the amount on line 8 more than the amount on line 9? |
|
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|
|
|
|
|
|
No. Skip lines 10 through 18, enter |
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|
|
5,000 |
|
|
Yes. Subtract line 9 from line 8 |
. . . . . |
. . . . . . |
10. |
|
|
11. |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Enter the amount from Worksheet 1, line 11 |
. . . . . |
. . . . . . |
11. |
|
9,000 |
|
12. |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Subtract line 11 from line 10. If zero or less, enter |
. . . . . |
. . . . . . |
12. |
|
||
13. |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Enter the smaller of line 10 or line 11 |
. . . . . |
. . . . . . |
13. |
|
5,000 |
|
14. |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Multiply line 13 by 50% (0.50) |
. . . . . |
. . . . . . |
14. |
|
2,500 |
|
15. |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Enter the smaller of line 2 or line 14 |
. . . . . |
. . . . . . |
15. |
|
2,500 |
|
16. |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Multiply line 12 by 85% (0.85). If line 12 is zero, enter |
. . . . . |
. . . . . . |
16. |
|
||
17. |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Add lines 15 and 16 |
. . . . . |
. . . . . . |
17. |
|
2,500 |
|
18. |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Multiply line 1 by 85% (0.85) |
. . . . . |
. . . . . . |
18. |
|
7,650 |
|
19. |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Enter the smaller of line 17 or line 18 |
. . . . . |
. . . . . . |
19. |
|
2,500 |
|
20. |
Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for |
|
|
||||
|
which the |
. . . . . |
. . . . . . |
20. |
|
||
21. |
. . . . . . . . . . . . . .Taxable benefits under |
. . . . . |
. . . . . . |
21. |
|
$2,500 |
|
Next. Is line 21 above smaller than Worksheet 1, line 19? |
|
|
|
|
|
||
|
No. |
Don’t use this method to figure your taxable benefits. Follow the instructions on Worksheet 1 to report your benefits. |
|
||||
|
Yes. |
You can elect to report your taxable benefits under this method. To elect this method: |
|
|
|
|
|
|
|
1. Enter “LSE” to the left of Form 1040 or |
|
|
|
|
|
2. If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Otherwise: a. Enter the amount from Worksheet 1, line 1, on Form 1040 or
b. Enter the amount from line 21 above on Form 1040 or
c. If you are married filing separately and you lived apart from your spouse for all of 2020, enter “D” to the right of the word “benefits” on Form 1040 or
Page 14 |
Publication 915 (2020) |
Deductions Related to Your Benefits
You may be entitled to deduct certain amounts related to the benefits you receive.
Disability payments. You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an ear- lier year. If you received a
Repayments More Than Gross Benefits
In some situations, your Form
If you have any questions about this negative figure, contact your local SSA office or your local RRB field office.
Joint return. If you and your spouse file a joint return, and your Form
Example. John and Mary file a joint return for 2020. John received Form
Repayment of benefits received in an earlier year. If the total amount shown in box 5 of all of your Forms
Deduction more than $3,000. If this deduction is more than $3,000, you should figure your tax two ways.
1.Figure your tax for 2020 with the itemized deduction included on Schedule A (Form 1040), line 16.
2.Figure your tax for 2020 in the following steps.
a.Figure the tax without the itemized deduction in- cluded on Schedule A (Form 1040), line 16.
b.For each year after 1983 for which part of the neg- ative figure represents a repayment of benefits, re- figure your taxable benefits as if your total benefits for the year were reduced by that part of the nega- tive figure. Then, refigure the tax for that year.
c.Subtract the total of the refigured tax amounts in
(b) from the total of your actual tax amounts.
d.Subtract the result in (c) from the result in (a).
Compare the tax figured in methods 1 and 2. Your tax for 2020 is the smaller of the two amounts. If method 1 re- sults in less tax, take the itemized deduction on Sched- ule A (Form 1040), line 16. If method 2 results in less tax, claim a credit for the amount from step 2c above on Schedule 3 (Form 1040), line 12d. Enter “I.R.C. 1341” on the entry line. If both methods produce the same tax, de- duct the repayment on Schedule A (Form 1040), line 16.
Worksheets
Blank Worksheets 1 through 4 are provided in this sec- tion.
1.Worksheet 1, Figuring Your Taxable Benefits.
2.Worksheet 2, Figure Your Additional Taxable Benefits (From a
3.Worksheet 3, Figure Your Additional Taxable Benefits (From a
4.Worksheet 4, Figure Your Taxable Benefits Under the
Publication 915 (2020) |
Page 15 |
Worksheet 1. Figuring Your Taxable Benefits |
Keep for Your Records |
Before you begin:
• If you are married filing separately and you lived apart from your spouse for all of 2020, enter “D” to the right of the word “benefits” on Form 1040 or
• Don’t use this worksheet if you repaid benefits in 2020 and your total repayments (box 4 of Forms
• If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, don’t include the amount from line 2b of Form 1040 or
1. Enter the total amount from box 5 of ALL your Forms |
|
|
|
Also enter this amount on Form 1040 or |
1. |
|
|
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Multiply line 1 by 50% (0.50) |
. . . . |
. . . . . . . . . . . |
|
3. Combine the amounts from: |
|
|
|
Form 1040 or |
. . . . |
. . . . . . . . . . . |
|
4. Enter the amount, if any, from Form 1040 or |
. . . . |
. . . . . . . . . . . |
|
5. 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), and |
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|
• |
Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto |
||
• |
Rico |
. . . . . . . . . . . . . . . |
|
6. Combine lines 2, 3, 4, and 5 |
. . . . |
. . . . . . . . . . . |
7. Enter the total of the amounts from Form 1040 or |
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|
through 19, plus any |
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|
line 22 . . . . |
. . . . |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
|
8. Is the amount on line 7 less than the amount on line 6? |
||||
|
|
No. |
STOP |
None of your social security benefits are taxable. Enter |
|
|
Yes. |
|
line 6b. |
|
|
Subtract line 7 from line 6 |
||
9. 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 2020, enter $25,000 |
||
|
Note. If you are married filing separately and you lived with your spouse at any time in 2020, skip lines 9 |
|||
10. |
through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18. |
|||
Is the amount on line 9 less than the amount on line 8? |
||||
|
|
No. |
STOP |
None of your benefits are taxable. Enter |
|
|
|
|
are married filing separately and you lived apart from your spouse for all of 2020, be |
|
|
|
|
sure you entered “D” to the right of the word “benefits” on Form 1040 or |
|
|
Yes. |
|
line 6a. |
11. |
|
Subtract line 9 from line 8 |
||
Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married |
||||
12. |
filing separately and you lived apart from your spouse for all of 2020 |
|||
Subtract line 11 from line 10. If zero or less, enter |
||||
13. |
Enter the smaller of line 10 or line 11 |
|||
14. |
Multiply line 13 by 50% (0.50) |
|||
15. |
Enter the smaller of line 2 or line 14 |
|||
16. |
Multiply line 12 by 85% (0.85). If line 12 is zero, enter |
|||
17. |
Add lines 15 and 16 |
|||
18. |
Multiply line 1 by 85% (0.85) |
|||
19. |
Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or |
|||
|
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
If you received a
TIPcomplete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.
Page 16 |
Publication 915 (2020) |
Worksheet 2. Figure Your Additional Taxable Benefits |
Keep for Your Records |
||
(From a |
|||
Enter earlier year |
|
|
|
1. Enter the total amount from box 5 of ALL your Forms |
|
|
|||
|
year, plus the |
1. |
|
||
|
Note. If line 1 is zero or less, skip lines 2 through 20 and enter |
|
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||
|
line 2. |
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|
|
2. Multiply line 1 by 50% (0.50) |
. . . . |
. . . . . . . |
|||
3. Enter your adjusted gross income for the earlier year |
. . . . |
. . . . . . . |
|||
4. Enter the total of any exclusions/adjustments you claimed in the earlier year for: |
|
|
|||
|
• |
Adoption benefits (Form 8839) |
|
|
|
|
Qualified U.S. savings bond interest (Form 8815) |
|
|
||
|
• |
Student loan interest (for 2019 and 2018, Schedule 1 (Form 1040); for years before 2018, Form 1040 or |
|||
|
• |
Form 1040A, page 1) |
|
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|
• |
Tuition and fees (for 2019 and 2018, Schedule 1 (Form 1040); for years before 2018, Form 1040 or Form |
|||
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1040A, page 1) |
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||
|
• |
Domestic production activities (for 2005 through 2017) (Form 1040, page 1) |
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|
• |
Foreign earned income or housing (Form 2555 or Form |
|
|
|
|
• |
Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico |
. .. . |
. . . . . . . |
|
5. Enter any |
. . . . |
. . . . . . . |
|||
6. Add lines 2 through 5 |
. . . . |
. . . . . . . |
|||
7. Enter your taxable benefits for the earlier year that you previously reported |
. . . . |
. . . . . . . |
|||
8. Subtract line 7 from line 6 |
. . . . |
. . . . . . . |
|||
9. 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 |
|||
|
Note. If you were married filing separately and you lived with your spouse at any time during the earlier year, skip |
||||
10. |
lines 9 through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18. |
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|
||
Is the amount on line 8 more than the amount on line 9? |
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|
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No. |
Skip lines 10 through 20 and enter |
|
|
11. |
|
Yes. |
Subtract line 9 from line 8 |
. . . . |
. . . . . . . |
Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), |
|||||
12. |
or married filing separately and you lived apart from your spouse for all of the earlier year |
. . . . . . . |
|||
Subtract line 11 from line 10. If zero or less, enter |
. . . . |
. . . . . . . |
|||
13. |
Enter the smaller of line 10 or line 11 |
. . . . |
. . . . . . . |
||
14. |
Multiply line 13 by 50% (0.50) |
. . . . |
. . . . . . . |
||
15. |
Enter the smaller of line 2 or line 14 |
. . . . |
. . . . . . . |
||
16. |
Multiply line 12 by 85% (0.85). If line 12 is zero, enter |
. . . . |
. . . . . . . |
||
17. |
Add lines 15 and 16 |
. . . . |
. . . . . . . |
||
18. |
Multiply line 1 by 85% (0.85) |
. . . . |
. . . . . . . |
||
19. |
Refigured taxable benefits. Enter the smaller of line 17 or line 18 |
. . . . |
. . . . . . . |
||
20. |
Enter your taxable benefits for the earlier year (or as refigured due to a previous |
||||
21. |
year) |
. . . . |
. . . . . . . |
||
Additional taxable benefits. Subtract line 20 from line 19. Also enter this amount on Worksheet |
|
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|||
|
4, line 20 |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
. . . . |
. . . . . . . |
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
|
Don’t file an amended return for this earlier year. Complete a separate Worksheet 2 or Worksheet 3 for each |
! |
earlier year for which you received a |
CAUTION |
|
Publication 915 (2020) |
Page 17 |
Worksheet 3. Figure Your Additional Taxable Benefits |
Keep for Your Records |
||
(From a |
|||
Enter earlier year |
|
|
|
1. Enter the total amount from box 5 of ALL your Forms |
1. |
||
|
year, plus the |
||
|
Note. If line 1 is zero or less, skip lines 2 through 13 and enter |
|
|
|
line 2. |
|
|
2. Multiply line 1 by 50% (0.50) |
. . . . . . . . . . |
||
3. Enter your adjusted gross income for the earlier year |
. . . . . . . . . . |
||
4. |
Enter the total of any exclusions/adjustments you claimed in the earlier year for: |
|
|
|
• |
Qualified U.S. savings bond interest (Form 8815) |
|
|
• |
Foreign earned income or housing (Form 2555 or Form |
|
|
• |
Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico |
5. Enter any
6. Add lines 2 through 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Enter your taxable benefits for the earlier year that you previously reported . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Enter $25,000 ($32,000 if married filing jointly for the earlier year;
10. Is the amount on line 8 more than the amount on line 9? No. Skip lines 10 through 13 and enter
Yes. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11. Multiply line 10 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12. Refigured taxable benefits. Enter the smaller of line 2 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. Enter your taxable benefits for the earlier year (or as refigured due to a previous
14. Additional taxable benefits. Subtract line 13 from line 12. Also enter this amount on Worksheet
4, line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
Don’t file an amended return for this earlier year. Complete a separate Worksheet 2 or Worksheet 3 for each
!earlier year for which you received a
CAUTION
Page 18 |
Publication 915 (2020) |
Worksheet 4. Figure Your Taxable Benefits Under the |
Keep for Your Records |
Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet.
1. Enter the total amount from box 5 of ALL your Forms |
1. |
minus the |
Note. If line 1 is zero or less, skip lines 2 through 18, enter
2. Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Enter the amount from Worksheet 1, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Enter the amount from Worksheet 1, line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Enter the amount from Worksheet 1, line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Combine lines 2, 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Enter the amount from Worksheet 1, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Enter the amount from Worksheet 1, line 9. But if you are married filing separately and lived with your spouse at any time during 2020, skip lines 9 through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.Is the amount on line 8 more than the amount on line 9?
No. Skip lines 10 through 18, enter
Yes. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11. Enter the amount from Worksheet 1, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12. Subtract line 11 from line 10. If zero or less, enter
13. Enter the smaller of line 10 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. Multiply line 13 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15. Enter the smaller of line 2 or line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter
17. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18. Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19. Enter the smaller of line 17 or line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20. Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for which the
21. Taxable benefits under
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
Next. Is line 21 above smaller than Worksheet 1, line 19?
No. Don’t use this method to figure your taxable benefits. Follow the instructions on Worksheet 1 to report your benefits. Yes. You can elect to report your taxable benefits under this method. To elect this method:
1.Enter “LSE” to the left of Form 1040 or
2.If line 21 above is zero, follow the instructions in line 10 for “No” on Worksheet 1. Otherwise:
a.Enter the amount from Worksheet 1, line 1, on Form 1040 or
b.Enter the amount from line 21 above on Form 1040 or
c.If you are married filing separately and you lived apart from your spouse for all of 2020, enter “D” to the right of the word “benefits” on Form 1040 or
Publication 915 (2020) |
Page 19 |
Appendix
This appendix explains items shown on Form
|
The illustrated versions of Form |
! |
|
CAUTION |
appendix are proof copies of the forms as they |
appeared when this publication went to print. The informa- tion on the illustrated forms should essentially be the same as the information on the form you received from ei- ther the SSA or the RRB. You should, however, compare the form you received with the one shown in this publica- tion to note any differences.
this form. It contains a worksheet to help you figure if any of your benefits are taxable. Don’t mail Notice 703 to ei- ther the IRS or the SSA.
Box
The name shown in this box refers to the person for whom the social security benefits shown on the statement were paid. If you received benefits for yourself, your name will be shown.
Box
This is the U.S. social security number, if known, of the person named in box 1.
In all your correspondence with the SSA, be sure TIP to use the claim number shown in box 8.
Form
Every person who received social security benefits will re- ceive a Form
Box
The figure shown in this box is the total benefits paid in 2020 to you (the person named in box 1). This figure may not agree with the amounts you actually received because adjustments may have been made to your benefits before
FORM
2020 • PART OF YOUR SOCIAL SECURITY BENEFITS SHOWN IN BOX 5 MAY BE TAXABLE INCOME.
• SEE THE REVERSE FOR MORE INFORMATION.
Box 1. Name
Box 2. Beneficiary’s Social Security Number
Box 3. Benefits Paid in 2020
Box 4. Benefits Repaid to SSA in 2020
Box 5. Net Benefits for 2020 (Box 3 minus Box 4)
DESCRIPTION OF AMOUNT IN BOX 3
DESCRIPTION OF AMOUNT IN BOX 4
Box 6. Voluntary Federal Income Tax Withheld
Box 7. Address
Box 8. Claim Number (Use this number if you need to contact SSA.)
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DO NOT RETURN THIS FORM TO SSA OR IRS |
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you received them. An asterisk (*) after the figure shown in this box means that it includes benefits received in 2020 for one or more earlier years.
Description of Amount in Box 3
This part of the form describes the items included in the amount shown in box 3. It lists the benefits paid and any adjustments made. Only the adjustments that apply to you will be shown. If no adjustments were made to the bene- fits paid, the word “none” will be shown.
Paid by check or direct deposit. This is the amount you actually received or that was deposited directly into your account in a financial institution in 2020.
Additions. The following adjustment items may have been deducted from your benefits in 2020. If amounts ap- pear on your Form
Don’t reduce the amount of net social security TIP benefits (box 5) by any of the items listed below. security.Use the amount in box 5 to figure taxable social
Medicare premiums deducted from your benefits. If you have Medicare premiums deducted from your bene- fits, this is the amount withheld during 2020. The basic monthly premium in 2020 was $144.60 for most people, but it could be higher if you were a new enrollee in 2020, you enrolled after you were first eligible, you had a break in coverage, or the modified adjusted gross income shown on your 2018 federal income tax return is greater than $87,000 ($174,000 if married filing jointly).
Medicare Part C, Medicare Advantage Premium; and Medicare Part D, Prescription Drug Premium, are other Medicare deductions you may have. These premiums may vary.
Workers' compensation offset. If you are disabled and receive workers' compensation or Part C Black Lung payments, your benefits are subject to a payment limit. An entry will be shown here if your benefits were reduced to stay within this limit. An entry will also be shown here if your benefits were reduced because the person on whose social security record you were paid is disabled and also received workers' compensation or Part C Black Lung payments.
Disability payments (including Social Security Dis- ability Insurance (SSDI) payments). These payments are generally not included in income if they are for injuries incurred as a direct result of a terrorist attack directed against the United States or its allies. If these payments are incorrectly reported as taxable on Form
Paid to another family member. This entry shows total payments withheld from your benefits if you are re- quired to pay child support or alimony.
Deductions for work or other adjustments. Amounts withheld from your benefits because of work or to recover an overpayment of any type of benefit are ben- efits paid to you and will be shown here. They may also be treated as benefits repaid to the SSA and included in the amount in box 4.
Attorney fees. If you had an attorney handle your so- cial security claim, the figure shown here is the fee with- held from your benefits and paid directly to your attorney.
Voluntary federal income tax withheld. This shows the total amount of federal income tax withheld from your benefits. Include this amount on your income tax return as tax withheld.
Treasury benefit payment offset, garnishment, and/or tax levy. Part of your Title II Social Security bene- fit may be withheld on behalf of the Treasury Department to recover debts you owe to other federal agencies; part of your Title II Social Security benefits may be withheld to pay child support, alimony, or court ordered victim restitu- tion; and/or part of your Title II Social Security benefits may be withheld to pay your debt to the IRS.
Total additions. The figure shown here is the sum of the amounts paid by check or direct deposit plus all the addi- tions described previously.
Subtractions. The following adjustment items may have been included in the payments you received in 2020. If amounts appear on your Form
Payments for months before December 1983. The figure shown here is the amount of benefits you received in 2020 that was for months before December 1983. These benefits aren’t taxable no matter when they are paid.
Amounts refunded to you. The amount shown here may include Medicare premiums you paid in excess of the amount actually due. It may also include amounts withheld in 2020 to pay your attorney in excess of the fee actually paid.
Nontaxable payments. This entry shows nontaxable payments such as
Amounts paid to you for other family members. This entry shows benefit payments paid to you on behalf of a minor child or disabled adult.
Total subtractions. The figure shown here is the sum of all the subtractions described previously.
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Benefits for 2020. The amount shown here is the result of subtracting the figure in Total subtractions, earlier, from the figure in Total additions, earlier. This amount is the same as that shown in box 3.
*Box 3 includes $ paid in 2020 for 2019, 2018, and other tax years. The figure shown here is the amount of any
Box
The figure shown in this box is the total amount of benefits you repaid to the SSA in 2020.
Description of Amount in Box 4
This part of the form describes the items included in the amount shown in box 4. It lists the amount of benefit checks you returned to the SSA and any adjustments for other types of repayments. The amounts listed include all amounts repaid in 2020, no matter when the benefits were received. Only the repayments that apply to you will be shown. If you didn’t make any repayments, the word “none” will be shown.
Checks returned to the SSA. If any of your benefit checks were returned to the SSA, the total is shown here.
Deductions for work or other adjustments. If any amounts were withheld from your benefits because of work or to recover an overpayment of retirement, survi- vors, or disability benefits, the total will be shown here. This may also be shown as Deductions for work or other adjustments under Description of Amount in Box 3, ear- lier.
Other repayments. This is the amount you repaid to the SSA by direct remittance.
Benefits repaid to the SSA in 2020. The amount shown here is the sum of all your repayments. This total is the same as that shown in box 4.
Box
The figure in this box is the net benefits paid to you for the year. It is the result of subtracting the figure in box 4 from the figure in box 3. Enter this amount on line A of IRS No- tice 703, or on line 1 of Worksheet 1, shown earlier, or on the worksheet in the Instructions for Forms 1040 and
If parentheses are around the figure in box 5, it means that the figure in box 4 is larger than the figure in box 3. This is a negative figure and means you repaid more money than you received in 2020. If you have any ques- tions about this negative figure, contact your local SSA of- fice. For more information, see Repayments More Than Gross Benefits, earlier.
Box
This shows the total amount of federal income tax with- held from your benefits. Include this amount on your in- come tax return as tax withheld.
Form
Benefit Statement 2020 (Nonresident
Aliens)
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Publication 915 (2020) |
This form is for nonresident aliens. It contains the follow- ing four additional items that don’t appear on Form
Box
This is the rate at which tax was withheld from 85% of your benefits. If tax was withheld at more than one rate during the year, the percentage shown will be the tax rate in December 2020. The tax rate for most nonresident ali- ens is 30%. If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. The figure “0” will appear in this box if you were not taxed in December or if you were exempt under a tax treaty. Benefits received by residents of Canada, Egypt, Germany, Ireland, Israel, Italy, Japan, Romania, and the United Kingdom are ex- empt from U.S. tax.
Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U.S. tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities. See Pub. 519 for more information on nonresi- dent aliens.
Box
This is the amount of tax taken out of your social security checks. Tax is withheld for any month in which you were a nonresident alien (unless you were exempt under a tax treaty).
Box
An amount in this box shows any tax the SSA refunded to you. When the SSA withholds tax from your checks by mistake, they try to return it to you during the same calen- dar year. If the SSA is unable to send the refund to you before the year ends, you must file a federal income tax return to get a refund of this tax.
Box
The figure in this box is the result of subtracting the figure in box 8 from the figure in box 7. This is the net amount of tax withheld from your benefits.
FORM
2020 • THIS FORM IS FOR USE IN FILING A UNITED STATES FEDERAL INCOME TAX RETURN.
• DO NOT RETURN IT TO SOCIAL SECURITY. • READ THE INFORMATION ON THE REVERSE.
Box 1. Name
Box 2. Beneficiary’s Social Security Number
Box 3. Benefits Paid in 2020
Box 4. Benefits Repaid to SSA in 2020
Box 5. Net Benefits for 2020 (Box 3 minus Box 4)
DESCRIPTION OF AMOUNT IN BOX 3 |
DESCRIPTION OF AMOUNT IN BOX 4 |
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Box 10. Address |
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Box 6. Rate of Tax |
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Box 7. Amount of Tax Withheld |
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Box 8. Amount of Tax Refunded |
Box 11. Claim Number (Use this number if you need to contact SSA.) |
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Box 9. Net Tax Withheld During 2020 (Box 7 minus Box 8) |
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Form
This section explains the items shown on Form
If you received, repaid, or had tax withheld from any
Each beneficiary will receive his or her own Form TIP
your form timely, make sure the RRB always has your cur- rent mailing address.
Box
Your RRB claim number is a 6- or
Box
This is the U.S. social security number (SSN), individual taxpayer identification number (ITIN), or employer
identification number (EIN), if known, for the person or es- tate listed as the recipient.
Box
The figure shown in this box is the gross SSEB portion of tier 1 benefits or special guaranty benefits paid to you in 2020. It is the amount before any deductions were made for:
•Federal income tax withholding;
•Medicare premiums;
•Legal Process Garnishment payments;
•Overall minimum assignment payments;
•Recovery of an overpayment, including recovery of Railroad Unemployment Insurance Act benefits re- ceived while awaiting payment of your railroad retire- ment annuity; and
•Workers' compensation offset (explained in the de- scription of box 6, later).
The figure in box 3 is the amount after any deductions were made for:
•Social security benefits,
•Age reduction,
•Public service pensions or public disability benefits,
•Dual railroad retirement entitlement under another RRB claim number,
•Work deductions,
•Actuarial adjustment,
•Annuity waiver, and
•Legal Process Partition payments.
UNFOLD TO SEE ALL TAX STATEMENT FORMS - SEE REVERSE SIDE FOR GENERAL INFORMATION
PAYER’S NAME, STREET ADDRESS, CITY, STATE, AND ZIP CODE |
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DO NOT ATTACH TO YOUR INCOME TAX RETURN |
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Social security benefits paid through the RRB ! aren’t reported on Form
Example 1. For the period January through March 2020, you received $300 ($100 × 3 months) Railroad Un- employment Insurance. You were eligible for the SSEB portion of tier 1 benefits of $509 a month beginning Janu- ary 1, 2020, but you didn’t receive your first payment until April 2020. The payment you received in April was for the first 3 months of 2020. However, because you received unemployment benefits during the same period, $300 was deducted from your initial benefit payment. Instead of re- ceiving $1,527 ($509 × 3 months), you received $1,227 ($1,527 − $300). For the months of April through Novem- ber, you were paid your regular monthly SSEB portion of tier 1 benefits of $509. Box 3 of your Form
Example 2. You received tier 1 benefits of $600 a month for the months of January 2020 through June 2020. Your $600 monthly tier 1 benefits consist of an SSEB por- tion of $250 and an NSSEB portion of $350. Beginning in July 2020, you became entitled to Medicare, and $144.60 a month was deducted from your benefit checks for Medi- care premiums. Therefore, the tier 1 payments you re- ceived for the rest of the year were $455.40 ($600 − $144.60) a month. Box 3 of your Form
Benefits paid for earlier years. The figure in box 3 includes any
Publication 915 (2020)
Box
The figure shown in this box is the total SSEB portion of tier 1 benefits you repaid to the RRB in 2020. You may have repaid a benefit by returning a payment, making a cash refund, or having an amount withheld from your pay- ments. In addition, an amount may have been withheld from your benefits to recover the SSEB overpayment in- curred by someone else who is also receiving benefits un- der your claim number. Also, an amount may have been withheld from another benefit, such as a social security benefit, to recover an SSEB overpayment you received.
The amount in box 4 also includes any SSEB benefits you repaid in 2020 that were for 2020 or for 1 or more years before 2020. All tier 1 repayments for years before 1986 are treated entirely as SSEB benefits.
Example 1. You returned to work for your last railroad employer for the months of June through August 2020. The SSEB portion of your tier 1 benefits was $450 for each of those months. Since you aren’t allowed to receive benefits for any month you returned to railroad service, you have to make a repayment to the RRB. You returned the benefit payment for June through August 2020. Box 4 of your Form
Example 2. From January through April 2020, you were overpaid $800 in the SSEB portion of tier 1 benefits. From May through August 2020, $200 a month was with- held from your benefit payment to fully recover the $800 overpayment. Box 4 of your Form
Example 3. As a retired railroad employee, you have been receiving a railroad retirement annuity, including an SSEB portion of tier 1 benefits, since 2019. You also be- came entitled to, and received from the SSA, a social se- curity benefit of $300 a month beginning May 1, 2020. The SSA later authorized the RRB to pay that benefit. In Au- gust 2020, the RRB began paying your social security benefit to you and reduced the SSEB portion of your monthly tier 1 benefit by $300. Social security benefits of $900 ($300 × 3 months) covering the period May through July 2020 were kept by the RRB to offset your $900 SSEB overpayment for that same period. Box 4 of your Form
Note. The SSA will send you Form
Box
The figure shown in this box is the net amount of the SSEB portion of tier 1 benefits paid to you in 2020. It is the result of subtracting the amount in box 4 from the amount
Page 25
in box 3. If you received more than one Form
If parentheses are around the figure in box 5, it means that the figure in box 4 is larger than the figure in box 3. This is a negative figure and means you repaid more money than you received in 2020. For more information, see Repayments More Than Gross Benefits, earlier.
Box
The figure shown in this box is the amount you received in workers' compensation benefits during the year that was used to offset the full amount of your tier 1 payments. The SSEB portions of your tier 1 benefits shown in boxes 3 and 5 include amounts by which your SSEB payments were reduced for workers' compensation benefits. Your workers' compensation amount is shown in this box sepa- rately only for your information. If you didn’t receive work- ers' compensation benefits, box 6 is blank.
Example. For 2020, your tier 1 benefit of $450 a month is reduced to $400 because of a
Boxes 7 and
The figure shown in each applicable box is the amount of SSEB benefits paid to you in 2020 that was for 2019 or 2018. This amount is included in the amount shown in box 3.
Box
The figure shown in this box is the amount of SSEB bene- fits paid to you in 2020 that was for 2017 and earlier years after 1983. This amount is included in the amount shown in box 3. Any tier 1 benefit paid for a period before 1986 is treated as SSEB.
Box
The figure shown in this box is the total amount of U.S. federal income tax withheld on your 2020 tier 1 SSEB or special guaranty benefit payments. This total is based on the amount of SSEB tax withholding requested on IRS Form
Box
This is the total amount of Part B, Part C, and/or Part D Medicare premiums deducted from your railroad retire- ment annuity payments shown on your Form
Form
This form is for nonresident aliens. It has undergone re- cent revisions.
Payer’s Name, Street Address, City, State, and ZIP Code |
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FORM
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Publication 915 (2020) |
Note. If your country of legal residence changed or your tax withholding rate changed during the year, you may receive more than one Form
Box
The figure shown in this box indicates the amounts are ei- ther SSEB payments or pension payments.
Box
The figure shown in this box indicates the amounts on the statement were withheld pursuant to Chapter 3 rules.
Boxes 3 and
The status code shown in each applicable box indicates the RRB is a U.S. withholding agent.
Box
This is the amount of taxes withheld from your railroad employment earnings that exceeds the amount of taxes that would have been withheld had the earnings been covered under the social security system. The amount shown is your total employee contribution amount attribut- able to a railroad account number and must be shared by all annuitants eligible to use it. It is the latest amount re- ported for 2020 and may have increased or decreased from a previous Form
Box
Your RRB claim number is a 6- or
Box
This is the U.S. social security number (SSN), individual taxpayer identification number (ITIN), or employer identifi- cation number (EIN), if known, for the person or estate lis- ted as the recipient.
Publication 915 (2020)
Box
The status code shown in this box indicates the amounts on the form were paid to an individual.
Box
The date of birth of the recipient.
Box
The figure shown in this box is the total amount of benefits paid to you in 2020. It includes any benefits paid in 2020 that were for prior years. It is the amount before any de- ductions were made for:
•Federal income tax withholding;
•Medicare premiums;
•Legal Process Garnishment payments;
•Overall minimum assignment payments;
•Recovery of an overpayment, including recovery of Railroad Unemployment Insurance Act benefits re- ceived while awaiting payment of your railroad retire- ment annuity; and
•Workers’ compensation offset.
The figure in box 10 is the amount after any deductions were made for:
•Social security benefits,
•Age reduction,
•Public service pensions or public disability benefits,
•Dual railroad retirement entitlement under another RRB claim number,
•Work deductions,
•Actuarial adjustment,
•Annuity waiver, and
•Legal Process Partition payments.
Social security benefits paid through the RRB ! aren’t reported on Form
Example 1. For the period January through March 2020, you received $300 ($100 × 3 months) Railroad Un- employment Insurance. You were eligible for the SSEB portion of tier 1 benefits of $509 a month beginning Janu- ary 1, 2020, but you didn’t receive your first payment until April 2020. The payment you received in April was for the first 3 months of 2020. However, because you received unemployment benefits during the same period, $300 was deducted from your initial benefit payment. Instead of re- ceiving $1,527 ($509 × 3 months), you received $1,227 ($1,527 − $300). For the months of April through Novem- ber, you were paid your regular monthly SSEB portion of tier 1 benefits of $509. Box 10 of your Form
Page 27
you didn’t actually receive that amount. This is because box 10 shows the gross amount of your benefits before any reductions were made for the unemployment benefits paid to you.
Example 2. You received tier 1 benefits of $600 a month for the months of January through June 2020. Your $600 monthly tier 1 benefits consist of an SSEB portion of $250 and an NSSEB portion of $350. Beginning in July 2020, you became entitled to Medicare, and $144.60 a month was deducted from your benefit checks for Medi- care premiums. Therefore, the tier 1 payments you re- ceived for the rest of the year were $455.40 ($600 − $144.60) a month. Box 10 of your Form
Benefits paid for earlier years. The figure in box 10 includes any
Box
The figure shown in this box is the total amount of benefits you repaid to the RRB in 2020, including any benefits you repaid in 2020 for prior years. You may have repaid a ben- efit by returning a payment, by making a cash refund, or by having an amount withheld from your annuity for over- payment recovery purposes. In addition, an amount may have been withheld from your benefits to recover an over- payment incurred by someone else who is also receiving benefits under your claim number.
The amount in box 11 also includes any SSEB benefits you repaid in 2020 that were for 2020 or for 1 or more years before 2020. All tier 1 repayments for years before 1986 are treated entirely as SSEB benefits.
Example 1. You returned to work for your last railroad employer for the months of June through August 2020. The SSEB portion of your tier 1 benefits was $450 for each of those months. Since you aren’t allowed to receive benefits for any month you returned to railroad service, you have to make a repayment to the RRB. You returned the benefit payment for June through August 2020. Box 4 of your Form
Page 28
Example 2. From January through April 2020, you were overpaid $800 in the SSEB portion of tier 1 benefits. From May through August 2020, $200 a month was with- held from your benefit payment to fully recover the $800 overpayment. Box 4 of your Form
Example 3. As a retired railroad employee, you have been receiving a railroad retirement annuity, including an SSEB portion of tier 1 benefits, since 2019. You also be- came entitled to, and received from the SSA, a social se- curity benefit of $300 a month beginning May 1, 2020. The SSA later authorized the RRB to pay that benefit. In Au- gust 2020, the RRB began paying your social security benefit to you and reduced the SSEB portion of your monthly tier 1 benefit by $300. Social security benefits of $900 ($300 × 3 months) covering the period May through July 2020 were kept by the RRB to offset your $900 SSEB overpayment for that same period. Box 11 of your Form
Note. The SSA will send you Form
Box
The figure shown in this box is the net amount of benefits paid to you in 2020. It is the result of subtracting the amount in box 11 from the amount in box 10. If you re- ceived more than one Form
If parentheses are around the figure in box 12, it means that the figure in box 11 is larger than the figure in box 10. This is a negative figure and means you repaid more money than you received in 2020. For more information, see Repayments More Than Gross Benefits, earlier.
Box
The figure shown in this box is the total amount of U.S. federal income tax withheld from your benefits in 2020 while you were a known or assumed resident for tax pur- poses of the country shown in box 14. If no taxes were withheld,
Box
The country where you maintain your legal residence is shown in this box. If you maintained legal residence in
Publication 915 (2020)
more than one country during the year, you will receive a separate Form
Box
The figure shown in this box is the rate at which U.S. fed- eral income tax was withheld from the benefits shown on this Form
Box
If a figure is shown in this box, it indicates a reduction in the applicable nonresident alien tax rate due to a treaty exemption.
Box
This is the total amount of Part B, Part C, and/or Part D Medicare premiums deducted from your railroad retire- ment annuity payments shown on your Form
See Pub. 519 for more information on nonresident ali- ens.
You should contact your nearest RRB field office TIP (if you reside in the United States) or U.S. consu- late/embassy (if you reside outside of the United States) for assistance with your RRB tax statement inqui- ries. If you are in the United States or Canada, you can call the RRB toll free at
your income tax returns, contact the IRS.
How To Get Tax Help
If you have questions about a tax issue, need help prepar- ing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.
Preparing and filing your tax return. After receiving all your wage and earning statements (Form
Free options for tax preparation. Go to IRS.gov to see your options for preparing and filing your return online or in your local community, if you qualify, which include the following.
•Free File. This program lets you prepare and file your federal individual income tax return for free using
•VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with
•TCE. The Tax Counseling for the Elderly (TCE) pro- gram offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volun- teers specialize in answering questions about pen- sions and
•MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource.
Also, the IRS offers Free Fillable Forms, which can be completed online and then filed electronically regardless of income.
Using online tools to help prepare your return. Go to IRS.gov/Tools for the following.
•The Earned Income Tax Credit Assistant (IRS.gov/ EITCAssistant) determines if you’re eligible for the earned income credit (EIC).
•The Online EIN Application (IRS.gov/EIN) helps you get an employer identification number (EIN).
•The Tax Withholding Estimator (IRS.gov/W4App) makes it easier for everyone to pay the correct amount of tax during the year. The tool is a convenient, online way to check and tailor your withholding. It’s more
Publication 915 (2020) |
Page 29 |
–Easy to understand language.
–The ability to switch between screens, correct pre- vious entries, and skip screens that don’t apply.
–Tips and links to help you determine if you qualify for tax credits and deductions.
–A progress tracker.
–A
–Automatic calculation of taxable social security ben- efits.
•The First Time Homebuyer Credit Account
•The Sales Tax Deduction Calculator (IRS.gov/ SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040).
Getting answers to your tax questions. On IRS.gov, you can get
•IRS.gov/Help: A variety of tools to help you get an- swers to some of the most common tax questions.
•IRS.gov/ITA: The Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers.
•IRS.gov/Forms: Find forms, instructions, and publica- tions. You will find details on 2020 tax changes and hundreds of interactive links to help you find answers to your questions.
•You may also be able to access tax law information in your electronic filing software.
Need someone to prepare your tax return? There are various types of tax return preparers, including tax prepar- ers, enrolled agents, certified public accountants (CPAs), attorneys, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax pre- parer is:
•Primarily responsible for the overall substantive accu- racy of your return,
•Required to sign the return, and
•Required to include their preparer tax identification number (PTIN).
Although the tax preparer always signs the return, you’re ultimately responsible for providing all the informa- tion required for the preparer to accurately prepare your return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.
Coronavirus. Go to IRS.gov/Coronavirus for links to in- formation on the impact of the coronavirus, as well as tax
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relief available for individuals and families, small and large businesses, and
Tax reform. Tax reform legislation affects individuals, businesses, and
Employers can register to use Business Services On- line. The Social Security Administration (SSA) offers on- line services at SSA.gov/employer for fast, free, and se- cure online
IRS social media. Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, prod- ucts, and services. At the IRS, privacy and security are paramount. We use these tools to share public informa- tion with you. Don’t post your SSN or other confidential in- formation on social media sites. Always protect your iden- tity when using any social networking site.
The following IRS YouTube channels provide short, in- formative videos on various
•Youtube.com/irsvideos.
•Youtube.com/irsvideosmultilingua.
•Youtube.com/irsvideosASL.
Watching IRS videos. The IRS Video portal (IRSVideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.
Online tax information in other languages. You can find information on IRS.gov/MyLanguage if English isn’t your native language.
Free interpreter service. Multilingual assistance, provi- ded by the IRS, is available at Taxpayer Assistance Cen- ters (TACs) and other IRS offices.
Getting tax forms and publications. Go to IRS.gov/ Forms to view, download, or print all of the forms, instruc- tions, and publications you may need. You can also down- load and view popular tax publications and instructions (including the Instructions for Forms 1040 and
Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access infor- mation about your federal tax account.
•View the amount you owe, pay online, or set up an on- line payment agreement.
•Access your tax records online.
•Review your payment history.
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•Go to IRS.gov/SecureAccess to review the required identity authentication process.
Using direct deposit. The fastest way to receive a tax refund is to file electronically and choose direct deposit, which securely and electronically transfers your refund di- rectly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. The IRS issues more than 90% of refunds in less than 21 days.
Getting a transcript of your return. The quickest way to get a copy of your tax transcript is to go to IRS.gov/ Transcripts. Click on either “Get Transcript Online” or “Get Transcript by Mail” to order a free copy of your transcript. If you prefer, you can order your transcript by calling
Reporting and resolving
•
•The IRS doesn’t initiate contact with taxpayers by email, text messages, telephone calls, or social media channels to request personal or financial information. This includes requests for personal identification num- bers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.
•Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professio- nals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of
•Get an Identity Protection Pin (IP PIN). IP PINs are
Checking on the status of your refund.
•Go to IRS.gov/Refunds.
•The IRS can’t issue refunds before
•Download the official IRS2Go app to your mobile de- vice to check your refund status.
•Call the automated refund hotline at
Making a tax payment. The IRS uses the latest encryp- tion technology to ensure your electronic payments are safe and secure. You can make electronic payments on- line, by phone, and from a mobile device using the
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IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/Payments for information on how to make a pay- ment using any of the following options.
•IRS Direct Pay: Pay your individual tax bill or estima- ted tax payment directly from your checking or sav- ings account at no cost to you.
•Debit or Credit Card: Choose an approved payment processor to pay online, by phone, or by mobile de- vice.
•Electronic Funds Withdrawal: Offered only when filing your federal taxes using tax return preparation soft- ware or through a tax professional.
•Electronic Federal Tax Payment System: Best option for businesses. Enrollment is required.
•Check or Money Order: Mail your payment to the ad- dress listed on the notice or instructions.
•Cash: You may be able to pay your taxes with cash at a participating retail store.
•
What if I can’t pay now? Go to IRS.gov/Payments for more information about your options.
•Apply for an online payment agreement (IRS.gov/ OPA) to meet your tax obligation in monthly install- ments if you can’t pay your taxes in full today. Once you complete the online process, you will receive im- mediate notification of whether your agreement has been approved.
•Use the Offer in Compromise
Filing an amended return. You can now file Form
Checking the status of your amended return. Go to IRS.gov/WMAR to track the status of Form
Understanding an IRS notice or letter you’ve re- ceived. Go to IRS.gov/Notices to find additional informa- tion about responding to an IRS notice or letter.
Contacting your local IRS office. Keep in mind, many questions can be answered on IRS.gov without visiting an IRS Taxpayer Assistance Center (TAC). Go to IRS.gov/ LetUsHelp for the topics people ask about most. If you still
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need help, IRS TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now pro- vide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”
The Taxpayer Advocate Service (TAS) Is Here To Help You
What Is TAS?
TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Their job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.
How Can You Learn About Your Taxpayer Rights?
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.
What Can TAS Do For You?
TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
•Your problem is causing financial difficulty for you, your family, or your business;
•You face (or your business is facing) an immediate threat of adverse action; or
•You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
How Can You Reach TAS?
TAS has offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at TaxpayerAdvocate.IRS.gov/
How Else Does TAS Help Taxpayers?
TAS works to resolve
TAS for Tax Professionals
TAS can provide a variety of information for tax professio- nals, including tax law updates and guidance, TAS pro- grams, and ways to let TAS know about systemic prob- lems you’ve seen in your practice.
Low Income Taxpayer Clinics (LITCs)
LITCs are independent from the IRS. LITCs represent in- dividuals whose income is below a certain level and need to resolve tax problems with the IRS, such as audits, ap- peals, and tax collection disputes. In addition, clinics can provide information about taxpayer rights and responsibili- ties in different languages for individuals who speak Eng- lish as a second language. Services are offered for free or a small fee for eligible taxpayers. To find a clinic near you, visit
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Index |
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See “Comments and Suggestions” in the “Introduction” for the ways you can reach us. |
A
Assistance (See Tax help)
B
Base amount 3
C
Canadian social security benefits 6 Children's benefits 3 Comments on publication 2
D
Deductions related to benefits 15 $3,000.01 or more 15
Disability benefits repaid 15
E
Estimated tax 5
F
Form 1040 or
Form
Form
Form
Form
Form
Future Developments:
Product Page 1
G
German social security benefits 6
I
Identity theft 31
J
Joint returns 15
L
Example 11
Worksheet 1:
Worksheet 2:
Blank 17
Worksheet 3, blank 18
Worksheet 4:
Blank 19
M
Missing children, photographs of 1 my Social Security account 1
N
Nonresident aliens 5
Form
Form
Nontaxable benefits 6
P
Permanent resident aliens 5 Publications (See Tax help)
R
Railroad retirement benefits 2 Repayments:
Benefits received in earlier year 5, 15
Disability benefits 15
Gross benefits 5, 15
Reporting requirements 6
S
Social Security benefits 2
Suggestions for publication 2
T
Taxable benefits:
Determination of 3, 6
Maximum taxable part 6
Person receiving benefits
determines 5 Worksheets:
Examples 6, 15
Quick calculation, sample 4
Which to use 6
Tax help 29
Total income, figuring 3
U
U.S. citizens residing abroad 5 U.S. residents:
Canadian or German social security benefits paid to 6
W
Withholding 5
Exemption from 6
Form
Voluntary 5
Worksheets:
Blank Worksheet 4 19
Blank Worksheet 2 17
Blank Worksheet 3 18
Taxable benefits:
Blank Worksheet 1 15
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