How to File Income Tax When One Spouse is on SSD & Medicare
- 1). Obtain IRS Form 1040 (or 1040A, if you are eligible to complete one). Note that you can download and print the form and its corresponding instructions directly from the IRS website. (See Resources) You are ineligible to complete Form 1040-EZ if you received SSD benefits during the tax year.
- 2). Locate Form SSA-1099, which lists the total SSD benefits you received the previous year. You should receive this form in the mail in January of the following year. If not, contact your Social Security Administration representative and ask for a new Form SSA-1099.
- 3). Complete the first section and the first portion of Form 1040 or 1040A (up to line 20a on Form 1040 or line 14a on Form 1040A) and then switch to the instructions for the form you are using. Complete the form located on page 29 of instructions for Form 1040/1040A. Use Form SSA-1099 and your partially completed Form 1040/1040A to complete it.
- 4). Enter the amount provided on line 5 of Form SSA-1099 into line 20a on Form 1040 (or line 14a on Form 1040A). Enter the amount you calculated (on line 18 of the form on page 29 of the instructions for Form 1040/1040A) into line 20b on Form 1040 (or line 14b on Form 1040A).
- 5). Continue filling in your Form 1040 or Form 1040a as you normally would. Follow the instructions provided directly on the form and the accompanying instructions.
- 6). Calculate your tax liabilities on line 60 of Form 1040 (or line 37 on Form 1040A). This is the total amount of your federal income tax liability, including the amount of taxes you owe on your SSD benefits for the previous year. If the amount is negative, report this amount on line 71 of Form 1040 (line 45 on Form 1040A). This is the amount of federal income taxes that you overpaid, and the total amount of your income tax refund.
- 7). Sign the bottom of your completed Form 1040/1040A and have your spouse sign the bottom if you are filing jointly. File your complete forms, a copy of your Form SSA-1099, a copy of your and/or your spouse's Form W-2 (if applicable) and any additional documents. Use the last page of the form instructions to find the correct mailing address for your state of residency.
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