IRS Publication 17 — Your Federal Income Tax (Individuals)

7.

Social Security and Equivalent Railroad Retirement Benefits Reminders Lines 1a through 1z on Forms 1040 and 1040-SR. Line 1 was expanded and there are lines 1a through 1z. Some amounts that in prior years were reported on Form 1040, and some amounts reported on Form 1040 -SR, are now reported on Schedule 1.

• Scholarships and fellowship grants are now reported on Schedule 1, line 8r.

• Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is now reported on Schedule 1, line 8t.

• Wages earned while incarcerated are now reported on Schedule 1, line 8u.

Form 1040 and 1040 -SR have changed line 6. Line 6c includes a checkbox for Lump-Sum Election. See Lump-Sum Election in Pub. 915, Social Security and Equivalent Railroad Retirement Benefits, for details. If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on line 6d.

Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. It explains the following topics.

• How to figure whether your benefits are taxable.

• How to report your taxable benefits.

• How to use the Social Security Benefits Worksheet (with examples).

• Deductions related to your benefits and how to treat repayments that are more than the benefits you received during the year. Social security benefits include monthly retirement, survivor, and disability benefits. They don’t include Supplemental Security Income (SSI) payments, which aren’t taxable.

Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. If you received these benefits during 2025, you should have received a Form SSA -1099, Social Security Benefit Statement; or Form RRB-1099, Payments by the Railroad Retirement Board. These forms show the amounts received and repaid, and taxes withheld for the year. You may receive more than one of these forms for the same year. You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. See the Appendix at the end of Pub. 915 for more information. Note: When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. my Social Security account. Social security beneficiaries 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 SSA-1099 for the tax season.

For more information and to set up an account, go to SSA.gov/myaccount.

What isn’t covered in this chapter. This chapter doesn’t cover the tax rules for the following railroad retirement benefits.

• Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits.

• Tier 2 benefits.

• Vested dual benefits.

• Supplemental annuity benefits.

For information on these benefits, see Pub. 575, Pension and Annuity Income.

This chapter doesn’t cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement; or Form RRB -1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board. For information about these benefits, see Pub. 519, U.S. Tax Guide for Aliens; and Pub. 915.

This chapter also doesn’t cover the tax rules for foreign social security benefits. These benefits are taxable as annuities, unless they are exempt from U.S. tax or treated as a U.S. social security benefit under a tax treaty.

Useful Items You may want to see: Publication 501 Dependents, Standard Deduction, and Filing Information 501 505 Tax Withholding and Estimated Tax 519 U.S. Tax Guide for Aliens 575 Pension and Annuity Income 590-A Contributions to Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Form (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request For these and other useful items, go to IRS.gov/ Forms.

Are Any of Your Benefits Taxable?

T o find out whether any of your benefits may be taxable, compare the base amount (explained later) for your filing status with the total of:

1. One-half of your benefits; plus

2. All your other income, including tax-exempt interest. Exclusions. When making this comparison, don’t reduce your other income by any exclusions for:

• Interest from qualified U.S. savings bonds,

• Employer-provided adoption benefits,

• 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 chapter apply to benefits received by children. See Who is taxed, later.

Figuring total income. T o figure the total of one-half of your benefits plus your other income, use Worksheet 7 -1, discussed later. If the total is more than your base amount, part of your benefits may be taxable.

If you are married and file a joint return for 2025, 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 benefits, 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 2025 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally aren’t taxable and you probably don’t have to file a return. 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 Do I Have T o File a Return? in chapter 1, earlier; Pub. 501; or your 505 519 575 590-A 915 1040-ES SSA-1099 RRB-1099 W-4V TIP 62 Chapter 7 Social Security and Equivalent Railroad Retirement Benefits Publication 17 (2025)