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Publication 915
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taxmap/pubs/p915-005.htm#en_us_publink1000263043

Worksheets(p15)

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Blank Worksheets 1 through 4 are provided in this section:
  1. Worksheet 1, Figuring Your Taxable Benefits;
  2. Worksheet 2, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993);
  3. Worksheet 3, Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994);
  4. Worksheet 4, Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3).
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Worksheet 1. Figuring Your Taxable Benefits

Before you begin:
  • If you are married filing separately and you lived apart from your spouse for all of 2012, enter "D" to the right of the word "benefits" on Form 1040, line 20a, or Form 1040A, line 14a.
  • Do not use this worksheet if you repaid benefits in 2012 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2012 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2012. For more information, see Repayments More Than Gross Benefits.
  • If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 1040A or 1040), line 2.
 1.Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a  1.    
 2.Enter one-half of line 1 2.  
 3.Combine the amounts from:
Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21
Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 		 3.  
 4.Enter the amount, if any, from Form 1040 or 1040A, line 8b 4.  
 5.Enter the total of any exclusions/adjustments for:
  • Adoption benefits (Form 8839, line 24),
  • Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and
  • Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico
 5.  
 6.Combine lines 2, 3, 4, and 5 6.  
 7.Form 1040 filers: Enter the amounts from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36.
Form 1040A filers: Enter the amounts from Form 1040A, lines 16 and 17 		 7.  
 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 -0- on Form 1040, line 20b, or Form 1040A, line 14b.    
  Yes. Subtract line 7 from line 6 8.  
 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 2012, enter $25,000
 9.  
 Note. If you are married filing separately and you lived with your spouse at any time in 2012, skip lines 9 through 16; multiply line 8 by 85% (.85) and enter the result on line 17. Then go to line 18.     
10.Is the amount on line 9 less than the amount on line 8?     
  No. stop None of your benefits are taxable. Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. If you are married filing separately and you lived apart from your spouse for all of 2012, be sure you entered "D" to the right of the word "benefits" on Form 1040, line 20a, or on Form 1040A, line 14a.     
  Yes. Subtract line 9 from line 810.  
11.Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2012 11.  
12.Subtract line 11 from line 10. If zero or less, enter -0-12.  
13.Enter the smaller of line 10 or line 11 13.  
14.Enter one-half of line 1314.  
15.Enter the smaller of line 2 or line 14 15.  
16.Multiply line 12 by 85% (.85). If line 12 is zero, enter -0-16.  
17.Add lines 15 and 1617.  
18.Multiply line 1 by 85% (.85)18.  
19.Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 19.  
  taxtip If you received a lump-sum payment in 2012 that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.    
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Worksheet 2. Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year After 1993)

  
Enter earlier year               
 1.Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year  1.    
 Note. If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Otherwise, go on to line 2.       
 2.Enter one-half of line 1 2. 
 3.Enter your adjusted gross income for the earlier year 3. 
 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 (Form 1040, page 1, or Form 1040A, page 1)
  • Tuition and fees (Form 1040, page 1, or Form 1040A, page 1)
  • Domestic production activities (for 2005 through 2011) (Form 1040, page 1)
  • Foreign earned income or housing (Form 2555 or Form 2555-EZ)
  • Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico
 4. 
 5.Enter any tax-exempt interest received in the earlier year 5. 
 6.Add lines 2 through 5 6. 
 7.Enter your taxable benefits for the earlier year that you previously reported 7. 
 8.Subtract line 7 from line 6 8. 
 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
 9. 
 Note. If you were married filing separately and you lived with your spouse at any time during the earlier year, skip lines 9 through 16; multiply line 8 by 85% (.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 20 and enter -0- on line 21.   
   Yes. Subtract line 9 from line 8 10. 
11.Enter $12,000 if married filing jointly for the earlier year; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of the earlier year 11. 
12.Subtract line 11 from line 10. If zero or less, enter -0-12. 
13.Enter the smaller of line 10 or line 11 13. 
14.Enter one-half of line 1314. 
15.Enter the smaller of line 2 or line 14 15. 
16.Multiply line 12 by 85% (.85). If line 12 is zero, enter -0-16. 
17.Add lines 15 and 1617. 
18.Multiply line 1 by 85% (.85)18. 
19.Refigured taxable benefits. Enter the smaller of line 17 or line 18 19. 
20.Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year)20. 
21.Additional taxable benefits. Subtract line 20 from line 19. Also enter this amount on Worksheet 4, line 20 21. 
  caution Do not 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 lump-sum payment in 2012. 
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Worksheet 3. Figure Your Additional Taxable Benefits (From a Lump-Sum Payment for a Year Before 1994)

Enter earlier year               
 1.Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier year, plus the lump-sum payment for the earlier year received after that year  1.   
 Note. If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Otherwise, go on to line 2.      
 2.Enter one-half of line 1 2. 
 3.Enter your adjusted gross income for the earlier year 3. 
 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 2555-EZ)
  • Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico
 4. 
 5.Enter any tax-exempt interest received in the earlier year 5. 
 6.Add lines 2 through 5 6. 
 7.Enter your taxable benefits for the earlier year that you previously reported 7. 
 8.Subtract line 7 from line 6 8. 
 9.Enter $25,000 ($32,000 if married filing jointly for the earlier year; $-0- if married filing separately for the earlier year and you lived with your spouse at any time during the earlier year)  9. 
10.Is the amount on line 8 more than the amount on line 9?
  No.  Skip lines 10 through 13 and enter -0- on line 14.
  Yes. Subtract line 9 from line 8. 		10. 
11.Enter one-half of line 1011. 
12.Refigured taxable benefits. Enter the smaller of line 2 or line 11 12. 
13.Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the year)13. 
14.Additional taxable benefits. Subtract line 13 from line 12. Also enter this amount on Worksheet 4, line 20 14. 
  caution Do not 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 lump-sum payment in 2012. 
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Worksheet 4. Figure Your Taxable Benefits Under the Lump-Sum Election Method (Use With Worksheet 2 or 3)

 
Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet.
 1.Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for 2012, minus the lump-sum payment for years before 2012  1.   
 Note. If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19 and go to line 20. Otherwise, go on to line 2.      
 2.Enter one-half of line 1 2. 
 3.Enter the amount from Worksheet 1, line 3 3. 
 4.Enter the amount from Worksheet 1, line 4 4. 
 5.Enter the amount from Worksheet 1, line 5 5. 
 6.Combine lines 2, 3, 4, and 5 6. 
 7.Enter the amount from Worksheet 1, line 7 7. 
 8.Subtract line 7 from line 6 8. 
 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 2012, skip lines 9 through 16; multiply line 8 by 85% (.85) and enter the result on line 17. Then, go to line 18  9. 
10.Is the amount on line 8 more than the amount on line 9?
  No.  Skip lines 10 through 18, enter -0- on line 19, and go to line 20.
  Yes. Subtract line 9 from line 8 		10. 
11.Enter the amount from Worksheet 1, line 1111. 
12.Subtract line 11 from line 10. If zero or less, enter -0-12. 
13.Enter the smaller of line 10 or line 11 13. 
14.Enter one-half of line 1314. 
15.Enter the smaller of line 2 or line 14 15. 
16.Multiply line 12 by 85% (.85). If line 12 is zero, enter -0-16. 
17.Add lines 15 and 1617. 
18.Multiply line 1 by 85% (.85)18. 
19.Enter the smaller of line 17 or line 18 19. 
20.Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for which the lump-sum payment was received 20. 
21.Taxable benefits under lump-sum election method. Add lines 19 and 20 21. 
Next. Is line 21 above smaller than Worksheet 1, line 19?
  No. Do not 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, line 20a, or Form 1040A, line 14a.
  2. If line 21 above is zero, follow the instructions in line 10 for "No" on Worksheet 1. Otherwise:
    1. Enter the amount from Worksheet 1, line 1, on Form 1040, line 20a, or on Form 1040A, line 14a.
    2. Enter the amount from line 21 above on Form 1040, line 20b, or on Form 1040A, line 14b.
    3. If you are married filing separately and you lived apart from your spouse for all of 2012, enter "D" to the right of the word "benefits" on Form 1040, line 20a, or Form 1040A, line 14a.
 
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