Notice code 1040A

Notice code 1040A (1040A) — We didn’t allow the negative entry of Social Security benefits reported on Line line 14bB of your Fo…

We didn’t allow the negative entry of Social Security benefits reported on Line line 14bB of your Form 1040A. You can only reduce your Social Security benefits by the amount received and repaid in the same year. Note: If you have other itemized deductions in addition to unemployment compensation repayments, you may file Form 1040X, Amended U.S. Individual Income Tax Return, and include them on Sc…

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1040A

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What the IRS language says

We didn’t allow the negative entry of Social Security benefits reported on Line line 14bB of your Form 1040A. You can only reduce your Social Security benefits by the amount received and repaid in the same year. Note: If you have other itemized deductions in addition to unemployment compensation repayments, you may file Form 1040X, Amended U.S. Individual Income Tax Return, and include them on Schedule A, Itemized Deductions, to reduce your tax. Repayments of unemployment compensation that you included as income in an earlier year can be claimed as an itemized deduction on Line line 23 of Sched-ule A, Itemized Deductions. Publication 915, Social Security and Equivalent Railroad Retirement Benefits, provides additional informa¬tion related to computing your taxable Social Security Benefits. You may call 1-800-TAX-FORM (1-800-829-3676) to order Publication 915, or download it from our web site at www.irs.gov .