Publication 915
taxmap/pubs/p915-001.htm#en_us_publink100097885If part of your benefits are taxable, you must use Form 1040 or Form 1040A. You cannot use Form
1040EZ.
taxmap/pubs/p915-001.htm#en_us_publink100097886Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. If you are married filing separately and you lived apart from your spouse for all of 2012, also enter "D" to the right of the word "benefits" on line
20a.
taxmap/pubs/p915-001.htm#en_us_publink100097887Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. If you are married filing separately and you lived apart from your spouse for all of 2012, also enter "D" to the right of the word "benefits" on line
14a.
taxmap/pubs/p915-001.htm#en_us_publink100097888If you are filing Form 1040EZ, do not report any benefits on your tax return. If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. If you are married filing separately and you lived apart from your spouse for all of 2012, also enter "D" to the right of the word "benefits" on Form 1040, line 20a, or Form 1040A, line
14a.