2023 Publication 915

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Department of the Treasury

Internal Revenue Service

Publication 915

Cat. No. 15320P

Social

Security

and

Equivalent

Railroad

Retirement

Beneﬁts

For use in preparing

2023 Returns

Get forms and other information faster and easier at:

• IRS.gov (English)

• IRS.gov/Spanish (Español)

•

IRS.gov/Chinese (中文)

•

IRS.gov/Korean (한국어)

• IRS.gov/Russian (Pусский)

• IRS.gov/Vietnamese (Tiếng Việt)

Contents

Future Developments ....................... 1

Reminders ............................... 1

Introduction .............................. 2

Are Any of Your Benefits Taxable? ............. 3

How To Report Your Benefits ................. 6

How Much Is Taxable? ...................... 6

Lump-Sum Election ....................... 11

Deductions Related to Your Benefits .......... 15

Worksheets ............................. 15

Appendix ............................... 20

How To Get Tax Help ....................... 29

Index .................................. 33

Future Developments

For the latest information about developments related to

Pub. 915, such as legislation enacted after it was

published, go to IRS.gov/Pub915.

Reminders

Filing status name changed to qualifying surviving

spouse. The filing status qualifying widow(er) is now

called qualifying surviving spouse. The rules for the filing

status have not changed. The same rules that applied for

qualifying widow(er) apply to qualifying surviving spouse.

See Qualifying Surviving Spouse in the Instructions for

Form 1040 for details.

Lines 1a through 1z on Forms 1040 and 1040-SR.

Line 1 is expanded and there are lines 1a through 1z.

Some amounts that in prior years were reported on Form

1040 and Form 1040-SR, are now reported on Schedule 1

(Form 1040).

•

Scholarships and fellowship grants are now reported

on Schedule 1, line 8r.

•

Pension or annuity from a nonqualified deferred com-

pensation 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.

Line 6c on Forms 1040 and 1040-SR. A checkbox was

added on line 6c. Taxpayers who elect to use the

lump-sum election method for their benefits will check this

box. See Lump-Sum Election, later.

Nov 30, 2023

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my Social Security account. Social security beneficia-

ries may quickly and easily obtain information from the So-

cial Security Administration's (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 or SSA-1042S for

the tax season.

For more information and to set up an account, go to

SSA.gov/myaccount.

Photographs of missing children. The IRS is a proud

partner with the National Center for Missing & Exploited

Children® (NCMEC). Photographs of missing children se-

lected by the Center may appear in this publication on pa-

ges that would otherwise be blank. You can help bring

these children home by looking at the photographs and

calling 1-800-THE-LOST (1-800-843-5678) if you recog-

nize a child.

Introduction

This publication explains the federal income tax rules for

social security benefits and equivalent tier 1 railroad retire-

ment benefits. It is prepared through the joint efforts of the

IRS, the Social Security Administration (SSA), and the

U.S. Railroad Retirement Board (RRB).

Social security benefits include monthly retirement, sur-

vivor, and disability benefits. They don’t include Supple-

mental Security Income (SSI) payments, which aren’t tax-

able.

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 se-

curity system. They are commonly called the social secur-

ity equivalent benefit (SSEB) portion of tier 1 benefits.

If you received these benefits during 2023, you should

have received a Form SSA-1099, Social Security Benefit

Statement; Form RRB-1099, Payments by the Railroad

Retirement Board; Form SSA-1042S, Social Security Ben-

efit Statement; or Form RRB-1042S, Statement for Non-

resident Alien Recipients of Payments by the Railroad Re-

tirement Board, showing the amount.

Note. When the term “benefits” is used in this publica-

tion, it applies to both social security benefits and the

SSEB portion of tier 1 railroad retirement benefits.

What is covered in this publication. This publication

covers the following topics.

•

Whether any of your benefits are taxable.

•

How to report taxable benefits.

•

How much is taxable.

•

How to treat lump-sum benefit payments.

•

Deductions related to your benefits, including a de-

duction or credit you can claim if your repayments are

more than your gross benefits.

The Appendix near the end of this publication explains

items shown on your Form SSA-1099, SSA-1042S,

RRB-1099, or RRB-1042S.

What isn’t covered in this publication. This publication

doesn’t cover the tax rules for the following railroad retire-

ment benefits.

•

Non-social security equivalent benefit (NSSEB) por-

tion of tier 1 benefits.

•

Tier 2 benefits.

•

Vested dual benefits.

•

Supplemental annuity benefits.

For information on these taxable pension benefits, see

Pub. 575, Pension and Annuity Income.

This publication also doesn’t cover the tax rules for for-

eign social security benefits. These benefits are taxable

as annuities, unless they are exempt from U.S. tax or trea-

ted as a U.S. social security benefit under a tax treaty.

Comments and suggestions. We welcome your com-

ments about this publication and suggestions for future

editions.

You can send us comments through IRS.gov/

FormComments. Or, you can write to the Internal Revenue

Service, Tax Forms and Publications, 1111 Constitution

Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each com-

ment received, we do appreciate your feedback and will

consider your comments and suggestions as we revise

our tax forms, instructions, and publications. Don’t send

tax questions, tax returns, or payments to the above ad-

dress.

Getting answers to your tax questions. If you have

a tax question not answered by this publication or the How

To Get Tax Help section at the end of this publication, go

to the IRS Interactive Tax Assistant page at IRS.gov/

Help/ITA where you can find topics by using the search

feature or viewing the categories listed.

Getting tax forms, instructions, and publications.

Go to IRS.gov/Forms to download current and prior-year

forms, instructions, and publications.

Ordering tax forms, instructions, and publications.

Go to IRS.gov/OrderForms to order current forms, instruc-

tions, and publications; call 800-829-3676 to order

prior-year forms and instructions. The IRS will process

your order for forms and publications as soon as possible.

Don’t resubmit requests you’ve already sent us. You can

get forms and publications faster online.

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Useful Items

You may want to see:

Publication

501 Dependents, Standard Deduction, and Filing

Information

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)

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

See How To Get Tax Help at the end of this publication for

information about getting these publications and forms.

Are Any of Your Benefits

Taxable?

To find out whether any of your benefits shown on Forms

SSA-1099 and RRB-1099 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 publication apply to

benefits received by children. See Who is taxed, later.

The SSA issues Forms SSA-1099 and

SSA-1042S. The RRB issues Forms RRB-1099

and RRB-1042S. These forms (tax statements)

501

505

519

575

590-A

1040-ES

SSA-1099

RRB-1099

W-4V

TIP

report the amounts paid and repaid, and taxes withheld for

a tax year. You may receive more than one of these forms

for the same tax year. See the Appendix, later, for more in-

formation.

Each original Form RRB-1099 or RRB-1042S is valid un-

less it has been corrected. The RRB will issue a corrected

Form RRB-1099 or RRB-1042S if there is an error in the

original. A corrected Form RRB-1099 or RRB-1042S is in-

dicated as “CORRECTED” and replaces the correspond-

ing original Form RRB-1099 or RRB-1042S. You must use

the latest corrected Form RRB-1099 or RRB-1042S you

received and any original Form RRB-1099 or RRB-1042S

that the RRB hasn’t corrected when you determine what

amounts to report on your tax return.

Figuring total income. To figure the total of one-half of

your benefits plus your other income, use Worksheet A,

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 2023, 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 bene-

fits, 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 2023 was

your social security or the SSEB portion of tier 1

railroad retirement benefits, your benefits gener-

ally aren’t taxable and you probably don’t have to file a re-

turn. 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 Pub. 501 or your tax return instructions to

find out if you have to file a return.

Base amount. Your base amount is:

•

$25,000 if you are single, head of household, or quali-

fying surviving spouse;

•

$25,000 if you are married filing separately and lived

apart from your spouse for all of 2023;

•

$32,000 if you are married filing jointly; or

•

$0 if you are married filing separately and lived with

your spouse at any time during 2023.

Worksheet A. You can use Worksheet A to figure the

amount of income to compare with your base amount.

This is a quick way to check whether some of your bene-

fits may be taxable.

TIP

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Example. You and your spouse (both over age 65) are filing a joint return for 2023 and you both received social

security benefits during the year. In January 2024, you received a Form SSA-1099 showing net benefits of $1,500 in

box 5. Your spouse received a Form SSA-1099 showing net benefits of $700 in box 5. You also received a taxable

pension of $30,100 and interest income of $700. You didn’t have any tax-exempt interest income. Your benefits aren’t

taxable for 2023 because your income, as figured on Worksheet A, isn’t more than your base amount ($32,000) for

married filing jointly.

Even though none of your benefits are taxable, you must file a return for 2023 because your taxable gross income

($30,800) exceeds the minimum filing requirement amount for your filing status.

Worksheet A. A Quick Way To Check if Your Benefits May Be Taxable

Note. If you plan to file a joint income tax return, include your spouse's amounts, if any, on lines A, C, and D.

A. Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Include the

full amount of any lump-sum benefit payments received in 2023, for 2023 and earlier years. (If

you received more than one form, combine the amounts from box 5 and enter the total.) ..... A.

Note. If the amount on line A is zero or less, stop here; none of your benefits are taxable this year.

B. Multiply line A by 50% (0.50) ......................................................

C. Enter your total income that is taxable (excluding line A), such as pensions, wages, interest,

ordinary dividends, and capital gain distributions. Don’t reduce your income by any deductions,

exclusions (listed earlier), or exemptions ............................................ C.

D. Enter any tax-exempt interest income, such as interest on municipal bonds ...............

E. Add lines B, C, and D ............................................................ E.

Note. Compare the amount on line E to your base amount for your filing status. If the amount on line E equals or is less than the base amount for

your filing status, none of your benefits are taxable this year. If the amount on line E is more than your base amount, some of your benefits may be

taxable. You need to complete Worksheet 1. If none of your benefits are taxable, but you must otherwise file a tax return, see Benefits not taxable,

later, under How To Report Your Benefits.

Filled-in Worksheet A. A Quick Way To Check if Your Benefits May Be Taxable

Note. If you plan to file a joint income tax return, include your spouse's amounts, if any, on lines A, C, and D.

A. Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Include the

full amount of any lump-sum benefit payments received in 2023, for 2023 and earlier years. (If

you received more than one form, combine the amounts from box 5 and enter the total.) ..... A.

$2,200

Note. If the amount on line A is zero or less, stop here; none of your benefits are taxable this year.

B. Multiply line A by 50% (0.50) ......................................................

1,100

C. Enter your total income that is taxable (excluding line A), such as pensions, wages, interest,

ordinary dividends, and capital gain distributions. Don’t reduce your income by any deductions,

exclusions (listed earlier), or exemptions ............................................ C.

30,800

D. Enter any tax-exempt interest income, such as interest on municipal bonds ...............

-0-

E. Add lines B, C, and D ............................................................

$31,900

Note. Compare the amount on line E to your base amount for your filing status. If the amount on line E equals or is less than the base amount for

your filing status, none of your benefits are taxable this year. If the amount on line E is more than your base amount, some of your benefits may be

taxable and you will need to complete Worksheet 1. If none of your benefits are taxable, but you must otherwise file a tax return, see Benefits not

taxable, later, under How To Report Your Benefits.

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Who is taxed. Benefits are included in the taxable in-

come (to the extent they are taxable) of the person who

has the legal right to receive the benefits. For example, if

you and your child receive benefits, but the check for your

child is made out in your name, you must use only your

part of the benefits to see whether any benefits are taxa-

ble to you. One-half of the part that belongs to your child

must be added to your child's other income to see

whether any of those benefits are taxable to your child.

Repayment of benefits. Any repayment of benefits you

made during 2023 must be subtracted from the gross ben-

efits you received in 2023. It doesn’t matter whether the

repayment was for a benefit you received in 2023 or in an

earlier year. If you repaid more than the gross benefits you

received in 2023, see Repayments More Than Gross Ben-

efits, later.

Your gross benefits are shown in box 3 of Form

SSA-1099 or RRB-1099. Your repayments are shown in

box 4. The amount in box 5 shows your net benefits for

2023 (box 3 minus box 4). Use the amount in box 5 to fig-

ure whether any of your benefits are taxable.

Example. In 2022, you received $3,000 in social se-

curity benefits, and in 2023 you received $2,700. In March

2023, the SSA notified you that you should have received

only $2,500 in benefits in 2022. During 2023, you repaid

$500 to the SSA. The Form SSA-1099 you received for

2023 shows $2,700 in box 3 (gross amount) and $500 in

box 4 (repayment). The amount in box 5 shows your net

benefits of $2,200 ($2,700 minus $500).

Tax withholding and estimated tax. You can choose to

have federal income tax withheld from your social security

benefits and/or the SSEB portion of your tier 1 railroad re-

tirement benefits. If you choose to do this, you must com-

plete a Form W-4V.

If you don’t choose to have income tax withheld, you

may have to request additional withholding from other in-

come or pay estimated tax during the year. For details,

see Pub. 505, or the Instructions for Form 1040-ES.

U.S. citizens residing abroad. U.S. citizens who are

residents of the following countries are exempt from U.S.

tax on their benefits.

•

Canada.

•

Egypt.

•

Germany.

•

Ireland.

•

Israel.

•

Italy. (You must also be a citizen of Italy for the exemp-

tion to apply.)

•

Romania.

•

United Kingdom.

The SSA won’t withhold U.S. tax from your benefits if

you are a U.S. citizen.

The RRB will withhold U.S. tax from your benefits un-

less you file Form RRB-1001, Nonresident Questionnaire,

with the RRB to provide citizenship and residency infor-

mation. If you don’t file Form RRB-1001, the RRB will con-

sider you a nonresident alien and withhold tax from your

railroad retirement benefits at a 30% rate. Contact the

RRB to get this form.

Lawful permanent residents. For U.S. income tax pur-

poses, lawful permanent residents (green card holders)

are considered resident aliens until their lawful permanent

resident status under the immigration laws is either taken

away or is administratively or judicially determined to have

been abandoned. Social security benefits paid to a green

card holder are not subject to 30% withholding. If you are

a green card holder and tax was withheld in error on your

social security benefits because you have a foreign ad-

dress, the withholding tax is refundable by the SSA or the

IRS. The SSA will refund taxes erroneously withheld if the

refund can be processed during the same calendar year in

which the tax was withheld. If the SSA can’t refund the

taxes withheld, you must file a Form 1040 or 1040-SR with

the Internal Revenue Service Center, Austin, TX 73301, to

determine if you are entitled to a refund. You must also at-

tach the following information to your Form 1040 or

1040-SR.

•

A copy of the Form SSA-1042S.

•

A copy of the “green card” unless you are a bona fide

resident of American Samoa.

•

A signed declaration that includes the following state-

ments:

“The SSA should not have withheld federal income tax

from my social security benefits because I am a U.S. law-

ful permanent resident and my green card has been nei-

ther revoked nor administratively or judicially determined

to have been abandoned. I am filing a U.S. income tax re-

turn for the tax year as a resident alien reporting all of my

worldwide income. I have not claimed benefits for the tax

year under an income tax treaty as a nonresident alien.”

Nonresident aliens. A nonresident alien is an individual

who isn’t a citizen or resident of the United States. If you

are a nonresident alien, the rules discussed in this publi-

cation don’t apply to you. Instead, 85% of your benefits

are taxed at a 30% rate, unless exempt (or subject to a

lower rate) by treaty. You will receive a Form SSA-1042S

or RRB-1042S showing the amount of your benefits.

These forms will also show the tax rate and the amount of

tax withheld from your benefits.

Under tax treaties with the following countries, resi-

dents of these countries are exempt from U.S. tax on their

benefits.

•

Canada.

•

Egypt.

•

Germany.

•

Ireland.

•

Israel.

•

Italy.

•

Japan.

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•

Romania.

•

United Kingdom.

Under a treaty with India, benefits paid to individuals

who are both residents and nationals of India are exempt

from U.S. tax if the benefits are for services performed for

the United States, its subdivisions, or local government

authorities.

If you are a resident of Switzerland, your total benefit

amount will be taxed at a 15% rate.

For more information on whether you are a nonresident

alien, see Pub. 519.

Exemption from withholding. If your social security

benefits are exempt from tax because you are a resident

of one of the treaty countries listed, the SSA won’t with-

hold U.S. tax from your benefits.

If your railroad retirement benefits are exempt from tax

because you are a resident of one of the treaty countries

listed, you can claim an exemption from withholding by fil-

ing Form RRB-1001 with the RRB. Contact the RRB to get

this form.

Canadian or German social security benefits paid to

U.S. residents. Under income tax treaties with Canada

and Germany, social security benefits paid by those coun-

tries to U.S. residents are treated for U.S. income tax pur-

poses as if they were paid under the social security legis-

lation of the United States. If you receive social security

benefits from Canada or Germany, include them on line 1

of Worksheet 1.

How To Report Your Benefits

If part of your benefits are taxable, you must use Form

1040 or 1040-SR.

Reporting on Form 1040 or 1040-SR. Report your net

benefits (the total amount from box 5 of all your Forms

SSA-1099 and RRB-1099) on line 6a and the taxable part

on line 6b. If you are married filing separately and you

lived apart from your spouse for all of 2023, also enter “D”

to the right of the word “benefits” on line 6a.

Benefits not taxable. Report your net benefits (the total

amount from box 5 of all your Forms SSA-1099 and

RRB-1099) on Form 1040 or 1040-SR, line 6a. Enter -0-

on Form 1040 or 1040-SR, line 6b. If you are married filing

separately and you lived apart from your spouse for all of

2023, also enter “D” to the right of the word “benefits” on

Form 1040 or 1040-SR, line 6a.

How Much Is Taxable?

If part of your benefits are taxable, how much is taxable

depends on the total amount of your benefits and other in-

come. Generally, the higher that total amount, the greater

the taxable part of your benefits.

Maximum taxable part. Generally, up to 50% of your

benefits will be taxable. However, up to 85% of your bene-

fits can be taxable if either of the following situations ap-

plies to you.

•

The total of one-half of your benefits and all your other

income is more than $34,000 ($44,000 if you are mar-

ried filing jointly).

•

You are married filing separately and lived with your

spouse at any time during 2023.

Which worksheet to use. A worksheet you can use to

figure your taxable benefits is in the Instructions for Form

1040. You can use either that worksheet or Worksheet 1 in

this publication, unless any of the following situations ap-

plies to you.

1. You contributed to a traditional individual retirement

arrangement (IRA) and you or your spouse is covered

by a retirement plan at work. In this situation, you must

use the special worksheets in Appendix B of Pub.

590-A to figure both your IRA deduction and your tax-

able benefits.

2. Situation 1 doesn’t apply and you take an exclusion

for interest from qualified U.S. savings bonds (Form

8815), for adoption benefits (Form 8839), for foreign

earned income or housing (Form 2555), or for income

earned in American Samoa (Form 4563) or Puerto

Rico by bona fide residents. In this situation, you must

use Worksheet 1 in this publication to figure your taxa-

ble benefits.

3. You received a lump-sum payment for an earlier year.

In this situation, also complete Worksheet 2 or 3 and

Worksheet 4 in this publication. See Lump-Sum Elec-

tion, later.

Examples

A few examples you can use as a guide to figure the taxa-

ble part of your benefits follow.

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Examples

Example 1. George White is single and files Form 1040 for 2023. In addition to receiving social security payments, he

received a fully taxable pension of $18,600, wages from a part-time job of $9,400, and taxable interest income of $990,

for a total of $28,990. He received a Form SSA-1099 in January 2024 that shows his net social security benefits of

$5,980 in box 5.

To figure his taxable benefits, George completes Worksheet 1, shown below. On line 6a of his Form 1040, George

enters his net benefits of $5,980. On line 6b, he enters his taxable benefits of $2,990.

Filled-in Worksheet 1. Figuring Your Taxable Benefits Keep for Your Records

Before you begin:

•

If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of the word “benefits” on

Form 1040 or 1040-SR, line 6a.

•

Don’t use this worksheet if you repaid benefits in 2023 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were

more than your gross benefits for 2023 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2023. 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, don’t include the amount

from line 2b of Form 1040 or 1040-SR on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 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 or 1040-SR, line 6a .......................... 1.

$5,980

2. Multiply line 1 by 50% (0.50) ............................................................

2,990

3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 .................

28,990

4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a ...................................

-0-

5. Enter the total of any exclusions/adjustments for:

•

Adoption benefits (Form 8839, line 28),

•

Foreign earned income or housing (Form 2555, lines 45 and 50), and

•

Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto

Rico ............................................................................ 5.

-0-

6. Combine lines 2, 3, 4, and 5 above .......................................................

31,980

7. Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 .......

-0-

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 or 1040-SR,

line 6b.

Yes. Subtract line 7 from line 6 ...................................................

31,980

9. If you are:

•

Married filing jointly, enter $32,000; or

•

Single, head of household, qualifying surviving spouse, or married filing separately and you lived

apart from your spouse for all of 2023, enter $25,000 ...................................... 9.

25,000

Note. If you are married filing separately and you lived with your spouse at any time in 2023, skip lines 9

through 16, multiply line 8 by 85% (0.85), 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 or 1040-SR, line 6b. If you

are married filing separately and you lived apart from your spouse for all of 2023, be

sure you entered “D” to the right of the word “benefits” on Form 1040 or 1040-SR,

line 6a.

Yes. Subtract line 9 from line 8 ...................................................

10.

6,980

11. Enter $12,000 if married filing jointly; or $9,000 if single, head of household, qualifying surviving spouse, or

married filing separately and you lived apart from your spouse for all of 2023 ...................... 11.

9,000

12. Subtract line 11 from line 10. If zero or less, enter -0- .........................................

12.

-0-

13. Enter the smaller of line 10 or line 11 .....................................................

13.

6,980

14. Multiply line 13 by 50% (0.50) ...........................................................

14.

3,490

15. Enter the smaller of line 2 or line 14 ......................................................

15.

2,990

16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- ......................................

16.

-0-

17. Add lines 15 and 16 ...................................................................

17.

2,990

18. Multiply line 1 by 85% (0.85) ............................................................

18.

5,083

19. Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or

1040-SR, line 6b ..................................................................... 19.

$2,990

TIP

If you received a lump-sum payment in 2023 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.

Publication 915 (2023) Page 7

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Example 2. Ray and Alice Hopkins file a joint return on Form 1040 for 2023. Ray is retired and received a fully taxable

pension of $15,500. He also received social security benefits, and his Form SSA-1099 for 2023 shows net benefits of

$5,600 in box 5. Alice worked during the year and had wages of $14,000. She made a deductible payment to her IRA

account of $1,000 and isn’t covered by a retirement plan at work. Ray and Alice have two savings accounts with a total

of $250 in taxable interest income. They complete Worksheet 1, shown below, entering $29,750 ($15,500 + $14,000 +

$250) on line 3. They find none of Ray's social security benefits are taxable. On Form 1040, they enter $5,600 on

line 6a and -0- on line 6b.

Filled-in Worksheet 1. Figuring Your Taxable Benefits Keep for Your Records

Before you begin:

•

If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of the word “benefits” on

Form 1040 or 1040-SR, line 6a.

•

Don’t use this worksheet if you repaid benefits in 2023 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were

more than your gross benefits for 2023 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2023. 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, don’t include the amount

from line 2b of Form 1040 or 1040-SR on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 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 or 1040-SR, line 6a .......................... 1.

$5,600

2. Multiply line 1 by 50% (0.50) ............................................................

2,800

3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 .................

29,750

4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a ...................................

-0-

5. Enter the total of any exclusions/adjustments for:

•

Adoption benefits (Form 8839, line 28),

•

Foreign earned income or housing (Form 2555, lines 45 and 50), and

•

Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto

Rico ............................................................................ 5.

-0-

6. Combine lines 2, 3, 4, and 5 above .......................................................

32,550

7. Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 .......

1,000

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 or 1040-SR,

line 6b.

Yes. Subtract line 7 from line 6 ...................................................

31,550

9. If you are:

•

Married filing jointly, enter $32,000; or

•

Single, head of household, qualifying surviving spouse, or married filing separately and you lived

apart from your spouse for all of 2023, enter $25,000 ...................................... 9.

32,000

Note. If you are married filing separately and you lived with your spouse at any time in 2023, skip lines 9

through 16, multiply line 8 by 85% (0.85), 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 or 1040-SR, line 6b. If you

are married filing separately and you lived apart from your spouse for all of 2023, be

sure you entered “D” to the right of the word “benefits” on Form 1040 or 1040-SR,

line 6a.

Yes. Subtract line 9 from line 8 ...................................................

10.

11. Enter $12,000 if married filing jointly; or $9,000 if single, head of household, qualifying surviving spouse, or

married filing separately and you lived apart from your spouse for all of 2023 ...................... 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. Multiply line 13 by 50% (0.50) ...........................................................

14.

15. Enter the smaller of line 2 or line 14 ......................................................

15.

16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- ......................................

16.

17. Add lines 15 and 16 ...................................................................

17.

18. Multiply line 1 by 85% (0.85) ............................................................

18.

19. Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or

1040-SR, line 6b ..................................................................... 19.

TIP

If you received a lump-sum payment in 2023 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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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Example 3. Joe and Betty Johnson file a joint return on Form 1040 for 2023. Joe is a retired railroad worker and in 2023 received

the SSEB portion of tier 1 railroad retirement benefits. Joe's Form RRB-1099 shows $10,000 in box 5. Betty is a retired government

worker and received a fully taxable pension of $38,000. They had $2,300 in taxable interest income plus interest of $200 on a

qualified U.S. savings bond. The savings bond interest qualified for the exclusion. They figure their taxable benefits by completing

Worksheet 1, shown below. Because they have qualified U.S. savings bond interest, they follow the note at the beginning of the

worksheet and use the amount from line 2 of their Schedule B (Form 1040) on line 3 of the worksheet instead of the amount from

line 2b of their Form 1040. On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). More than 50% of Joe's net benefits

are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. (See Maximum taxable part under How

Much Is Taxable, earlier.) Joe and Betty enter $10,000 on Form 1040, line 6a; and $6,275 on Form 1040, line 6b.

Filled-in Worksheet 1. Figuring Your Taxable Benefits Keep for Your Records

Before you begin:

•

If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of the word “benefits” on

Form 1040 or 1040-SR, line 6a.

•

Don’t use this worksheet if you repaid benefits in 2023 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were

more than your gross benefits for 2023 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2023. 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, don’t include the amount

from line 2b of Form 1040 or 1040-SR on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 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 or 1040-SR, line 6a .......................... 1.

$10,000

2. Multiply line 1 by 50% (0.50) ............................................................

5,000

3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 .................

40,500

4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a ...................................

-0-

5. Enter the total of any exclusions/adjustments for:

•

Adoption benefits (Form 8839, line 28),

•

Foreign earned income or housing (Form 2555, lines 45 and 50), and

•

Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto

Rico ............................................................................ 5.

-0-

6. Combine lines 2, 3, 4, and 5 above .......................................................

45,500

7. Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 .......

-0-

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 or 1040-SR,

line 6b.

Yes. Subtract line 7 from line 6 ...................................................

45,500

9. If you are:

•

Married filing jointly, enter $32,000; or

•

Single, head of household, qualifying surviving spouse, or married filing separately and you lived

apart from your spouse for all of 2023, enter $25,000 ...................................... 9.

32,000

Note. If you are married filing separately and you lived with your spouse at any time in 2023, skip lines 9

through 16, multiply line 8 by 85% (0.85), 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 or 1040-SR, line 6b. If you

are married filing separately and you lived apart from your spouse for all of 2023, be

sure you entered “D” to the right of the word “benefits” on Form 1040 or 1040-SR,

line 6a.

Yes. Subtract line 9 from line 8 ...................................................

10.

13,500

11. Enter $12,000 if married filing jointly; or $9,000 if single, head of household, qualifying surviving spouse, or

married filing separately and you lived apart from your spouse for all of 2023 ...................... 11.

12,000

12. Subtract line 11 from line 10. If zero or less, enter -0- .........................................

12.

1,500

13. Enter the smaller of line 10 or line 11 .....................................................

13.

12,000

14. Multiply line 13 by 50% (0.50) ...........................................................

14.

6,000

15. Enter the smaller of line 2 or line 14 ......................................................

15.

5,000

16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- ......................................

16.

1,275

17. Add lines 15 and 16 ...................................................................

17.

6,275

18. Multiply line 1 by 85% (0.85) ............................................................

18.

8,500

19. Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or

1040-SR, line 6b ..................................................................... 19.

$6,275

TIP

If you received a lump-sum payment in 2023 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.

Publication 915 (2023) Page 9

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Filled-in Worksheet 1. Figuring Your Taxable Benefits Keep for Your Records

Before you begin:

•

If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of the word “benefits” on

Form 1040 or 1040-SR, line 6a.

•

Don’t use this worksheet if you repaid benefits in 2023 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were

more than your gross benefits for 2023 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2023. 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, don’t include the amount

from line 2b of Form 1040 or 1040-SR on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 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 or 1040-SR, line 6a .......................... 1.

$4,000

2. Multiply line 1 by 50% (0.50) ............................................................

2,000

3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 .................

8,000

4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a ...................................

-0-

5. Enter the total of any exclusions/adjustments for:

•

Adoption benefits (Form 8839, line 28),

•

Foreign earned income or housing (Form 2555, lines 45 and 50), and

•

Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto

Rico ............................................................................ 5.

-0-

6. Combine lines 2, 3, 4, and 5 above .......................................................

10,000

7. Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 ......

-0-

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 or 1040-SR,

line 6b.

Yes. Subtract line 7 from line 6 ...................................................

10,000

9. If you are:

•

Married filing jointly, enter $32,000; or

•

Single, head of household, qualifying surviving spouse, or married filing separately and you lived

apart from your spouse for all of 2023, enter $25,000 ...................................... 9.

Note. If you are married filing separately and you lived with your spouse at any time in 2023, skip lines 9

through 16, multiply line 8 by 85% (0.85), 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 or 1040-SR, line 6b. If you

are married filing separately and you lived apart from your spouse for all of 2023, be

sure you entered “D” to the right of the word “benefits” on Form 1040 or 1040-SR,

line 6a.

Yes. Subtract line 9 from line 8 ...................................................

10.

11. Enter $12,000 if married filing jointly; or $9,000 if single, head of household, qualifying surviving spouse, or

married filing separately and you lived apart from your spouse for all of 2023 ...................... 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. Multiply line 13 by 50% (0.50) ...........................................................

14.

15. Enter the smaller of line 2 or line 14 ......................................................

15.

16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- ......................................

16.

17. Add lines 15 and 16 ...................................................................

17.

8,500

18. Multiply line 1 by 85% (0.85) ............................................................

18.

3,400

19. Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or

1040-SR, line 6b ..................................................................... 19.

$3,400

TIP

If you received a lump-sum payment in 2023 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.

Example 4. Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2023. Bill

earned $8,000 during 2023. The only other income he had for the year was $4,000 net social security benefits (box 5

of his Form SSA-1099). Bill figures his taxable benefits by completing Worksheet 1, shown below. He must include

85% of his social security benefits in his taxable income because he is married filing separately and lived with his

spouse during 2023. See How Much Is Taxable, earlier. Bill enters $4,000 on his Form 1040, line 6a; and $3,400 on

Form 1040, line 6b.

Page 10 Publication 915 (2023)

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Lump-Sum Election

You must include the taxable part of a lump-sum (retroac-

tive) payment of benefits received in 2023 in your 2023 in-

come, even if the payment includes benefits for an earlier

year.

Check the box on line 6c if you elect to use the

lump-sum election method for your benefits. If any

of your benefits are taxable for 2023 and they in-

clude a lump-sum benefit payment that was for an earlier

year, you may be able to to reduce the taxable amount

with the lump-sum election.

This type of lump-sum benefit payment shouldn’t

be confused with the lump-sum death benefit that

both the SSA and RRB pay to many of their bene-

ficiaries. No part of the lump-sum death benefit is subject

to tax.

Generally, you use your 2023 income to figure the taxa-

ble part of the total benefits received in 2023. However,

you may be able to figure the taxable part of a lump-sum

payment for an earlier year separately, using your income

for the earlier year. You can elect this method if it lowers

your taxable benefits.

Under the lump-sum election method, you refigure the

taxable part of all your benefits for the earlier year (includ-

ing the lump-sum payment) using that year's income.

Then, you subtract any taxable benefits for that year that

you previously reported. The remainder is the taxable part

of the lump-sum payment. Add it to the taxable part of

your benefits for 2023 (figured without the lump-sum pay-

ment for the earlier year).

Because the earlier year's taxable benefits are in-

cluded in your 2023 income, no adjustment is

made to the earlier year's return. Don’t file an

amended return for the earlier year.

Will the lump-sum election method lower your taxa-

ble benefits? To find out, take the following steps.

1. Complete Worksheet 1 in this publication.

2. Complete Worksheet 2 and Worksheet 3, as appropri-

ate. Use Worksheet 2 if your lump-sum payment was

for a year after 1993. Use Worksheet 3 if it was for

1993 or an earlier year. Complete a separate Work-

sheet 2 or Worksheet 3 for each earlier year for which

you received the lump-sum payment.

3. Complete Worksheet 4.

4. Compare the taxable benefits on line 19 of Worksheet

1 with the taxable benefits on line 21 of Worksheet 4.

If the taxable benefits on Worksheet 4 are lower than the

taxable benefits on Worksheet 1, you can elect to report

the lower amount on your return.

Making the election. If you elect to report your taxable

benefits under the lump-sum election method, follow the

TIP

CAUTION

instructions at the bottom of Worksheet 4. Don’t attach the

completed worksheets to your return. Keep them with your

records.

Once you elect this method of figuring the taxable

part of a lump-sum payment, you can revoke your

election only with the consent of the IRS.

Lump-sum payment reported on Form SSA-1099 or

RRB-1099. If you received a lump-sum payment in 2023

that includes benefits for one or more earlier years after

1983, it will be included in box 3 of either Form SSA-1099

or RRB-1099. That part of any lump-sum payment for

years before 1984 isn’t taxed and won’t be shown on the

form. The form will also show the year (or years) the pay-

ment is for. However, Form RRB-1099 will not show a

breakdown by year (or years) of any lump-sum payment

for years before 2017. You must contact the RRB for a

breakdown by year for any amount shown in box 9.

Example

Jane Jackson is single. In 2022, she applied for social se-

curity disability benefits but was told she was ineligible.

She appealed the decision and won. In 2023, she re-

ceived a lump-sum payment of $6,000, of which $2,000

was for 2022 and $4,000 was for 2023. Jane also received

$5,000 in social security benefits in 2023, so her total ben-

efits in 2023 were $11,000. Jane's other income for 2022

and 2023 is as follows.

Income 2022 2023

Wages $20,000 $3,500

Interest income 2,000 2,500

Dividend income 1,000 1,500

Fully taxable pension 18,000

Total $23,000 $25,500

To see if the lump-sum election method results in lower

taxable benefits, she completes Worksheets 1, 2, and 4

from this publication. She doesn’t need to complete Work-

sheet 3 because her lump-sum payment was for years af-

ter 1993.

Jane completes Worksheet 1 to find the amount of her

taxable benefits for 2023 under the regular method. She

completes Worksheet 2 to find the taxable part of the

lump-sum payment for 2022 under the lump-sum election

method. She completes Worksheet 4 to decide if the

lump-sum election method will lower her taxable benefits.

After completing the worksheets, Jane compares the

amounts from Worksheet 4, line 21; and Worksheet 1,

line 19. Because the amount on Worksheet 4 is smaller,

she chooses to use the lump-sum election method. To do

this, she prints “LSE” to the left of Form 1040 or 1040-SR,

line 6a. She then enters $11,000 on Form 1040 or

1040-SR, line 6a, and her taxable benefits of $2,500 on

line 6b.

Jane's filled-in worksheets (1, 2, and 4) follow.

CAUTION

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Jane Jackson's Filled-in Worksheet 1. Figuring Your Taxable

Benefits Keep for Your Records

Before you begin:

•

If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of the word “benefits” on

Form 1040 or 1040-SR, line 6a.

•

Don’t use this worksheet if you repaid benefits in 2023 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were

more than your gross benefits for 2023 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2023. 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, don’t include the amount

from line 2b of Form 1040 or 1040-SR on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 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 or 1040-SR, line 6a .......................... 1.

$11,000

2. Multiply line 1 by 50% (0.50) ............................................................

5,500

3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 .................

25,500

4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a ...................................

-0-

5. Enter the total of any exclusions/adjustments for:

•

Adoption benefits (Form 8839, line 28),

•

Foreign earned income or housing (Form 2555, lines 45 and 50), and

•

Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto

Rico ............................................................................ 5.

-0-

6. Combine lines 2, 3, 4, and 5 above .......................................................

31,000

7. Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 .......

-0-

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 or 1040-SR,

line 6b.

Yes. Subtract line 7 from line 6 ...................................................

31,000

9. If you are:

•

Married filing jointly, enter $32,000; or

•

Single, head of household, qualifying surviving spouse, or married filing separately and you lived

apart from your spouse for all of 2023, enter $25,000 ...................................... 9.

25,000

Note. If you are married filing separately and you lived with your spouse at any time in 2023, skip lines 9

through 16, multiply line 8 by 85% (0.85), 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 or 1040-SR, line 6b. If you

are married filing separately and you lived apart from your spouse for all of 2023, be

sure you entered “D” to the right of the word “benefits” on Form 1040 or 1040-SR,

line 6a.

Yes. Subtract line 9 from line 8 ...................................................

10.

6,000

11. Enter $12,000 if married filing jointly; or $9,000 if single, head of household, qualifying surviving spouse, or

married filing separately and you lived apart from your spouse for all of 2023 ...................... 11.

9,000

12. Subtract line 11 from line 10. If zero or less, enter -0- .........................................

12.

-0-

13. Enter the smaller of line 10 or line 11 .....................................................

13.

6,000

14. Multiply line 13 by 50% (0.50) ...........................................................

14.

3,000

15. Enter the smaller of line 2 or line 14 ......................................................

15.

3,000

16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- ......................................

16.

-0-

17. Add lines 15 and 16 ...................................................................

17.

3,000

18. Multiply line 1 by 85% (0.85) ............................................................

18.

9,350

19. Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or

1040-SR, line 6b ..................................................................... 19.

$3,000

TIP

If you received a lump-sum payment in 2023 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.

Page 12 Publication 915 (2023)

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Jane Jackson's Filled-in Worksheet 2. Figure Your Additional

Taxable Benefits (From a Lump-Sum Payment for a Year

After 1993) Keep for Your Records

Enter earlier year 2022

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.

$2,000

Note. If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Otherwise, go to

line 2.

2. Multiply line 1 by 50% (0.50) ..................................................................

1,000

3. Enter your adjusted gross income for the earlier year ...............................................

23,000

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 (Schedule 1 (Form 1040), line 21),

•

Foreign earned income or housing (Form 2555), and

•

Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico .................. 4.

-0-

5. Enter any tax-exempt interest received in the earlier year ............................................

-0-

6. Add lines 2 through 5 ........................................................................

24,000

7. Enter your taxable benefits for the earlier year that you previously reported ..............................

-0-

8. Subtract line 7 from line 6 .....................................................................

24,000

9. If, for the earlier year, you were:

•

Married filing jointly, enter $32,000; or

•

Single, head of household, qualifying surviving spouse, married filing separately and you lived apart from

your spouse for all of the earlier year, enter $25,000 ...................... ...................... 9.

25,000

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% (0.85), 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; or $9,000 if single, head of household, qualifying

surviving spouse, 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. Multiply line 13 by 50% (0.50) .................................................................

14.

15. Enter the smaller of line 2 or line 14 ............................................................

15.

16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- ............................................

16.

17. Add lines 15 and 16 .........................................................................

17.

18. Multiply line 1 by 85% (0.85) ..................................................................

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.

-0-

CAUTION

Don’t 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 2023.

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Jane Jackson's Filled-in Worksheet 4. Figure Your Taxable

Benefits Under the Lump-Sum Election Method (Use With

Worksheet 2 or 3) Keep for Your Records

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 2023,

minus the lump-sum payment for years before 2023 ................................. 1.

$9,000

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 to line 2.

2. Multiply line 1 by 50% (0.50) ...............................................................

4,500

3. Enter the amount from Worksheet 1, line 3 ....................................................

25,500

4. Enter the amount from Worksheet 1, line 4 ....................................................

-0-

5. Enter the amount from Worksheet 1, line 5 ....................................................

-0-

6. Combine lines 2, 3, 4, and 5 above ..........................................................

30,000

7. Enter the amount from Worksheet 1, line 7 ....................................................

-0-

8. Subtract line 7 from line 6 ..................................................................

30,000

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 2023, skip lines 9 through 16, multiply line 8 by 85% (0.85), and enter the result on line 17.

Then, go to line 18 ....................................................................... 9.

25,000

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.

5,000

11. Enter the amount from Worksheet 1, line 11 ...................................................

11.

9,000

12. Subtract line 11 from line 10. If zero or less, enter -0- ............................................

12.

-0-

13. Enter the smaller of line 10 or line 11 ........................................................

13.

5,000

14. Multiply line 13 by 50% (0.50) ..............................................................

14.

2,500

15. Enter the smaller of line 2 or line 14 .........................................................

15.

2,500

16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- .........................................

16.

-0-

17. Add lines 15 and 16 ......................................................................

17.

2,500

18. Multiply line 1 by 85% (0.85) ...............................................................

18.

7,650

19. Enter the smaller of line 17 or line 18 ........................................................

19.

2,500

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.

-0-

21. Taxable benefits under lump-sum election method. Add lines 19 and 20 ..........................

21.

$2,500

Next. Is line 21 above smaller than Worksheet 1, line 19?

No. Don’t 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, do the following.

1. Enter “LSE” to the left of Form 1040 or 1040-SR, line 6a.

2. If line 21 above is zero, follow the instructions on line 10 for “No” on Worksheet 1. Otherwise:

a. Enter the amount from Worksheet 1, line 1, on Form 1040 or 1040-SR, line 6a;

b. Enter the amount from line 21 above on Form 1040 or 1040-SR, line 6b; and

c. If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of

the word “benefits” on Form 1040 or 1040-SR, line 6a.

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Deductions Related to Your

Benefits

You may be entitled to deduct certain amounts related to

the benefits you receive.

Disability payments. You may have received disability

payments from your employer or an insurance company

that you included as income on your tax return in an earlier

year. If you received a lump-sum payment from the SSA or

RRB, and you had to repay the employer or insurance

company for the disability payments, you can take an

itemized deduction for the part of the payments you inclu-

ded in gross income in the earlier year. If the amount you

repay is more than $3,000, you may be able to claim a tax

credit instead. Claim the deduction or credit in the same

way explained under Repayment of benefits received in an

earlier year under Repayments More Than Gross Benefits

next.

Repayments More Than Gross

Benefits

In some situations, your Form SSA-1099 or RRB-1099 will

show that the total benefits you repaid (box 4) are more

than the gross benefits (box 3) you received. If this occur-

red, your net benefits in box 5 will be a negative figure (a

figure in parentheses) and none of your benefits will be

taxable. Don’t use Worksheet 1 in this case. If you receive

more than one form, a negative figure in box 5 of one form

is used to offset a positive figure in box 5 of another form

for that same year.

If you have any questions about this negative figure,

contact your local SSA office or your local RRB field

office.

Joint return. If you and your spouse file a joint return,

and your Form SSA-1099 or RRB-1099 has a negative fig-

ure in box 5, but your spouse's doesn’t, subtract the

amount in box 5 of your form from the amount in box 5 of

your spouse's form. You do this to get your net benefits

when figuring if your combined benefits are taxable.

Example. John and Mary file a joint return for 2023.

John received Form SSA-1099 showing $3,000 in box 5.

Mary also received Form SSA-1099 and the amount in

box 5 was ($500). John and Mary will use $2,500 ($3,000

minus $500) as the amount of their net benefits when fig-

uring if any of their combined benefits are taxable.

Repayment of benefits received in an earlier year. If

the total amount shown in box 5 of all of your Forms

SSA-1099 and RRB-1099 is a negative figure, you may be

able to deduct part of this negative figure that represents

benefits you included in gross income in an earlier year, if

the figure is more than $3,000. If the figure is $3,000 or

less, it is a miscellaneous itemized deduction and can no

longer be deducted.

Deduction more than $3,000. If this deduction is

more than $3,000, you should figure your tax two ways.

1. Figure your tax for 2023 with the itemized deduction

included on Schedule A (Form 1040), line 16.

2. Figure your tax for 2023 in the following steps.

a. Figure the tax without the itemized deduction in-

cluded on Schedule A (Form 1040), line 16.

b. For each year after 1983 for which part of the neg-

ative figure represents a repayment of benefits, re-

figure your taxable benefits as if your total benefits

for the year were reduced by that part of the nega-

tive figure. Then, refigure the tax for that year.

c. Subtract the total of the refigured tax amounts in

(b) from the total of your actual tax amounts.

d. Subtract the result in (c) from the result in (a).

Compare the tax figured in methods 1 and 2. Your tax

for 2023 is the smaller of the two amounts. If method 1 re-

sults in less tax, take the itemized deduction on Sched-

ule A (Form 1040), line 16. If method 2 results in less tax,

claim a credit for the amount from step 2c above on

Schedule 3 (Form 1040), line 13z. Enter “I.R.C. 1341” on

the entry line. If both methods produce the same tax, de-

duct the repayment on Schedule A (Form 1040), line 16.

Worksheets

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 Keep for Your Records

Before you begin:

•

If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of the word “benefits” on

Form 1040 or 1040-SR, line 6a.

•

Don’t use this worksheet if you repaid benefits in 2023 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were

more than your gross benefits for 2023 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2023. 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, don’t include the amount

from line 2b of Form 1040 or 1040-SR on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 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 or 1040-SR, line 6a .......................... 1.

2. Multiply line 1 by 50% (0.50) ............................................................

3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 .................

4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a ...................................

5. Enter the total of any exclusions/adjustments for:

•

Adoption benefits (Form 8839, line 28),

•

Foreign earned income or housing (Form 2555, lines 45 and 50), 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 above .......................................................

7. Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 .......

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 or 1040-SR,

line 6b.

Yes. Subtract line 7 from line 6 ...................................................

9. If you are:

•

Married filing jointly, enter $32,000; or

•

Single, head of household, qualifying surviving spouse, or married filing separately and you lived

apart from your spouse for all of 2023, enter $25,000 ...................................... 9.

Note. If you are married filing separately and you lived with your spouse at any time in 2023, skip lines 9

through 16, multiply line 8 by 85% (0.85), 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 or 1040-SR, line 6b. If you

are married filing separately and you lived apart from your spouse for all of 2023, be

sure you entered “D” to the right of the word “benefits” on Form 1040 or 1040-SR,

line 6a.

Yes. Subtract line 9 from line 8 ...................................................

10.

11. Enter $12,000 if married filing jointly; or $9,000 if single, head of household, qualifying surviving spouse, or

married filing separately and you lived apart from your spouse for all of 2023 ...................... 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. Multiply line 13 by 50% (0.50) ...........................................................

14.

15. Enter the smaller of line 2 or line 14 ......................................................

15.

16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- ......................................

16.

17. Add lines 15 and 16 ...................................................................

17.

18. Multiply line 1 by 85% (0.85) ............................................................

18.

19. Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or

1040-SR, line 6b ..................................................................... 19.

TIP

If you received a lump-sum payment in 2023 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) Keep for Your Records

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 to

line 2.

2. Multiply line 1 by 50% (0.50) ..................................................................

3. Enter your adjusted gross income for the earlier year ...............................................

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 (for 2020, 2019, and 2018, Schedule 1 (Form 1040); for years before 2018, Form 1040

or Form 1040A, page 1),

•

Tuition and fees (for 2020, 2019, and 2018, Schedule 1 (Form 1040); for years before 2018, Form 1040 or

Form 1040A, page 1),

•

Domestic production activities (for 2005 through 2017) (Form 1040, page 1),

•

Foreign earned income or housing (Form 2555 or 2555-EZ), and

•

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 ............................................

6. Add lines 2 through 5 ........................................................................

7. Enter your taxable benefits for the earlier year that you previously reported ..............................

8. Subtract line 7 from line 6 .....................................................................

9. If, for the earlier year, you were:

•

Married filing jointly, enter $32,000; or

•

Single, head of household, qualifying surviving spouse, 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% (0.85), 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; or $9,000 if single, head of household, qualifying

surviving spouse, 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. Multiply line 13 by 50% (0.50) .................................................................

14.

15. Enter the smaller of line 2 or line 14 ............................................................

15.

16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- ............................................

16.

17. Add lines 15 and 16 .........................................................................

17.

18. Multiply line 1 by 85% (0.85) ..................................................................

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

Don’t 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 2023.

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Worksheet 3. Figure Your Additional Taxable Benefits (From

a Lump-Sum Payment for a Year Before 1994) Keep for Your Records

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 to

line 2.

2. Multiply line 1 by 50% (0.50) .................................................................

3. Enter your adjusted gross income for the earlier year ..............................................

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 2555-EZ), and

•

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 ...........................................

6. Add lines 2 through 5 .......................................................................

7. Enter your taxable benefits for the earlier year that you previously reported .............................

8. Subtract line 7 from line 6 ....................................................................

9. Enter $25,000 ($32,000 if married filing jointly for the earlier year; or -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. Multiply line 10 by 50% (0.50) ................................................................

11.

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

Don’t 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 2023.

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Worksheet 4. Figure Your Taxable Benefits Under the

Lump-Sum Election Method (Use With Worksheet 2 or 3) Keep for Your Records

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 2023,

minus the lump-sum payment for years before 2023 ................................. 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 to line 2.

2. Multiply line 1 by 50% (0.50) ...............................................................

3. Enter the amount from Worksheet 1, line 3 ....................................................

4. Enter the amount from Worksheet 1, line 4 ....................................................

5. Enter the amount from Worksheet 1, line 5 ....................................................

6. Combine lines 2, 3, 4, and 5 ................................................................

7. Enter the amount from Worksheet 1, line 7 ....................................................

8. Subtract line 7 from line 6 ..................................................................

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 2023, skip lines 9 through 16, multiply line 8 by 85% (0.85), 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 11 ...................................................

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. Multiply line 13 by 50% (0.50) ..............................................................

14.

15. Enter the smaller of line 2 or line 14 .........................................................

15.

16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- .........................................

16.

17. Add lines 15 and 16 ......................................................................

17.

18. Multiply line 1 by 85% (0.85) ...............................................................

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. Don’t 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, do the following.

1. Enter “LSE” to the left of Form 1040 or 1040-SR, line 6a.

2. If line 21 above is zero, follow the instructions on line 10 for “No” on Worksheet 1. Otherwise:

a. Enter the amount from Worksheet 1, line 1, on Form 1040 or 1040-SR, line 6a;

b. Enter the amount from line 21 above on Form 1040 or 1040-SR, line 6b; and

c. If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of

the word “benefits” on Form 1040 or 1040-SR, line 6a.

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Appendix

This appendix explains items shown on Forms SSA-1099

and RRB-1099. Forms SSA-1042S and RRB-1042S, for

nonresident aliens, contain the same items plus a few ad-

ditional ones. These are also explained.

The illustrated versions of Form SSA-1099,

SSA-1042S, RRB-1099, and RRB-1042S in this

appendix are proof copies of the forms as they

appeared when this publication went to print. The informa-

tion on the illustrated forms should essentially be the

same as the information on the form you received from ei-

ther the SSA or the RRB. You should, however, compare

the form you received with the one shown in this publica-

tion to note any differences.

Form SSA-1099, Social Security

Benefit Statement 2023

Every person who received social security benefits will re-

ceive a Form SSA-1099. If you receive benefits on more

than one social security record, you may get more than

one Form SSA-1099. IRS Notice 703 will be enclosed with

this form. It contains a worksheet to help you figure if any

CAUTION

of your benefits are taxable. Don’t mail Notice 703 to ei-

ther the IRS or the SSA.

Box 1—Name

The name shown in this box refers to the person for whom

the social security benefits shown on the statement were

paid. If you received benefits for yourself, your name will

be shown.

Box 2—Beneficiary's Social Security

Number

This is the U.S. social security number, if known, of the

person named in box 1.

In all your correspondence with the SSA, be sure

to use the claim number shown in box 8.

Box 3—Benefits Paid in 2023

The figure shown in this box is the total benefits paid in

2023 to you (the person named in box 1). This figure may

not agree with the amounts you actually received because

adjustments may have been made to your benefits before

you received them. An asterisk (*) after the figure shown in

TIP

SAMPLE

FORM SSA-1099 – SOCIAL SECURITY BENEFIT STATEMENT

• PART OF YOUR SOCIAL SECURITY BENEFITS SHOWN IN BOX 5 MAY BE TAXABLE INCOME.

• SEE THE REVERSE FOR MORE INFORMATION.

Box 1. Name Box 2. Beneficiary’s Social Security Number

Box 6. Voluntary Federal Income Tax Withheld

Box 8. Claim Number

(Use this number if you need to contact SSA.)

DESCRIPTION OF AMOUNT IN BOX D3 ESCRIPTION OF AMOUNT IN BOX 4

Form SSA-1099-SM (1-2024)

Box 3. Benefits Paid in 2023 Box 5. Net Benefits for 2023

(Box 3 minus Box 4)

Box 7. Address

DO NOT RETURN THIS FORM TO SSA OR IRS

Box 4. Benefits Repaid to SSA in 2023

2023

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this box means that it includes benefits received in 2023

for one or more earlier years.

Description of Amount in Box 3

This part of the form describes the items included in the

amount shown in box 3. It lists the benefits paid and any

adjustments made. Only the adjustments that apply to you

will be shown. If no adjustments were made to the benefits

paid, the word “none” will be shown.

Paid by check or direct deposit. This is the amount you

actually received or that was deposited directly into your

account in a financial institution in 2023.

Additions. The following adjustment items may have

been deducted from your benefits in 2023. If amounts ap-

pear on your Form SSA-1099 next to these items, they will

be added to the amount shown in “Paid by check or direct

deposit.”

Don’t reduce the amount of net social security

benefits (box 5) by any of the items listed below.

Use the amount in box 5 to figure taxable social

security.

Medicare premiums deducted from your benefits.

If you have Medicare premiums deducted from your bene-

fits, this is the amount withheld during 2023. The basic

monthly premium in 2023 was $164.90 for most people,

but it could be higher if you were a new enrollee in 2023,

you enrolled after you were first eligible, you had a break

in coverage, or the modified adjusted gross income shown

on your 2021 federal income tax return is greater than

$97,000 ($194,000 if married filing jointly).

Medicare Part C, Medicare Advantage Premium; and

Medicare Part D, Prescription Drug Premium, are other

Medicare deductions you may have. These premiums may

vary.

Workers' compensation offset. If you are disabled

and receive workers' compensation or Part C Black Lung

payments, your benefits are subject to a payment limit. An

entry will be shown here if your benefits were reduced to

stay within this limit. An entry will also be shown here if

your benefits were reduced because the person on whose

social security record you were paid is disabled and also

received workers' compensation or Part C Black Lung

payments.

Disability payments (including Social Security Dis-

ability Insurance (SSDI) payments). These payments

are generally not included in income if they are for injuries

incurred as a direct result of a terrorist attack directed

against the United States or its allies. If these payments

are incorrectly reported as taxable on Form SSA-1099,

don't include the nontaxable portion of income on your tax

return. You may receive a notice from the IRS regarding

the omitted payments. Follow the instructions in the notice

to explain that the excluded payments aren't taxable. For

more information about these payments, see Pub. 3920,

Tax Relief for Victims of Terrorist Attacks.

TIP

Paid to another family member. This entry shows to-

tal payments withheld from your benefits if you are re-

quired to pay child support or alimony.

Deductions for work or other adjustments.

Amounts withheld from your benefits because of work or

to recover an overpayment of any type of benefit are bene-

fits paid to you and will be shown here. They may also be

treated as benefits repaid to the SSA and included in the

amount in box 4.

Attorney fees. If you had an attorney handle your so-

cial security claim, the figure shown here is the fee with-

held from your benefits and paid directly to your attorney.

Voluntary federal income tax withheld. This shows

the total amount of federal income tax withheld from your

benefits. Include this amount on your income tax return as

tax withheld.

Treasury benefit payment offset, garnishment,

and/or tax levy. Part of your Title II Social Security bene-

fit may be withheld on behalf of the Treasury Department

to recover debts you owe to other federal agencies; part of

your Title II Social Security benefits may be withheld to

pay child support, alimony, or court-ordered victim restitu-

tion; and/or part of your Title II Social Security benefits

may be withheld to pay your debt to the IRS.

Total additions. The figure shown here is the sum of the

amounts paid by check or direct deposit plus all the addi-

tions described previously.

Subtractions. The following adjustment items may have

been included in the payments you received in 2023. If

amounts appear on your Form SSA-1099 next to these

items, they will be subtracted from the figure in Total Addi-

tions.

Payments for months before December 1983. The

figure shown here is the amount of benefits you received

in 2023 that was for months before December 1983.

These benefits aren’t taxable no matter when they are

paid.

Lump-sum death payment. The lump-sum death

payment isn’t subject to tax. An entry here means you re-

ceived this kind of payment in 2023.

Amounts refunded to you. The amount shown here

may include Medicare premiums you paid in excess of the

amount actually due. It may also include amounts withheld

in 2023 to pay your attorney in excess of the fee actually

paid.

Nontaxable payments. This entry shows nontaxable

payments such as lump-sum death payments.

Amounts paid to you for other family members.

This entry shows benefit payments paid to you on behalf

of a minor child or disabled adult.

Total subtractions. The figure shown here is the sum of

all the subtractions described previously.

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Benefits for 2023. The amount shown here is the result

of subtracting the figure in Total subtractions, earlier, from

the figure in Total additions, earlier. This amount is the

same as that shown in box 3.

*Box 3 includes $ paid in 2023 for 2022, 2021,

and other tax years. The figure shown here is the

amount of any lump-sum benefit payment received in

2023 that is for an earlier year after 1983. See Lump-Sum

Election, earlier, for a full discussion on how these pay-

ments are handled.

Box 4—Benefits Repaid to SSA in 2023

The figure shown in this box is the total amount of benefits

you repaid to the SSA in 2023.

Description of Amount in Box 4

This part of the form describes the items included in the

amount shown in box 4. It lists the amount of benefit

checks you returned to the SSA and any adjustments for

other types of repayments. The amounts listed include all

amounts repaid in 2023, no matter when the benefits were

received. Only the repayments that apply to you will be

shown. If you didn’t make any repayments, the word

“none” will be shown.

Checks returned to the SSA. If any of your benefit

checks were returned to the SSA, the total is shown here.

Deductions for work or other adjustments. If any

amounts were withheld from your benefits because of

work or to recover an overpayment of retirement, survi-

vors, or disability benefits, the total will be shown here.

This may also be shown as Deductions for work or other

adjustments under Description of Amount in Box 3, earlier.

Other repayments. This is the amount you repaid to the

SSA by direct remittance.

Benefits repaid to the SSA in 2023. The amount shown

here is the sum of all your repayments. This total is the

same as that shown in box 4.

Box 5—Net Benefits for 2023 (Box 3 Minus

Box 4)

The figure in this box is the net benefits paid to you for the

year. It is the result of subtracting the figure in box 4 from

the figure in box 3. Enter this amount on line A of IRS No-

tice 703, or on line 1 of Worksheet 1, or on the worksheet

in the Instructions for Form 1040.

If parentheses are around the figure in box 5, it means

that the figure in box 4 is larger than the figure in box 3.

This is a negative figure and means you repaid more

money than you received in 2023. If you have any ques-

tions about this negative figure, contact your local SSA of-

fice. For more information, see Repayments More Than

Gross Benefits, earlier.

Box 6—Voluntary Federal Income Tax

Withheld

This shows the total amount of federal income tax with-

held from your benefits. Include this amount on your in-

come tax return as tax withheld.

Form SSA-1042S, Social Security

Benefit Statement 2023 (Nonresident

Aliens)

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This form is for nonresident aliens. It contains the following

four additional items that don’t appear on Form SSA-1099.

Box 6—Rate of Tax

This is the rate at which tax was withheld from 85% of your

benefits. If tax was withheld at more than one rate during

the year, the percentage shown will be the tax rate in De-

cember 2023. The tax rate for most nonresident aliens is

30%. If you are a resident of Switzerland, your total benefit

amount will be taxed at a 15% rate. The figure “0” will ap-

pear in this box if you were not taxed in December or if you

were exempt under a tax treaty. Benefits received by resi-

dents of Canada, Egypt, Germany, Ireland, Israel, Italy, Ja-

pan, Romania, and the United Kingdom are exempt from

U.S. tax.

Under a treaty with India, benefits paid to individuals

who are both residents and nationals of India are exempt

from U.S. tax if the benefits are for services performed for

the United States, its subdivisions, or local government

authorities. See Pub. 519 for more information on nonresi-

dent aliens.

Box 7—Amount of Tax Withheld

This is the amount of tax taken out of your social security

checks. Tax is withheld for any month in which you were a

nonresident alien (unless you were exempt under a tax

treaty).

Box 8—Amount of Tax Refunded

An amount in this box shows any tax the SSA refunded to

you. When the SSA withholds tax from your checks by

mistake, they try to return it to you during the same calen-

dar year. If the SSA is unable to send the refund to you be-

fore the year ends, you must file a federal income tax re-

turn to get a refund of this tax.

Box 9—Net Tax Withheld During 2023 (Box 7

Minus Box 8)

The figure in this box is the result of subtracting the figure

in box 8 from the figure in box 7. This is the net amount of

tax withheld from your benefits.

SAMPLE

Form SSA-1042S-SM (1-2024)

FORM SSA-1042S – SOCIAL SECURITY BENEFIT STATEMENT

• THIS FORM IS FOR USE IN FILING A UNITED STATES FEDERAL INCOME TAX RETURN.

• DO NOT RETURN IT TO SOCIAL SECURITY. • READ THE INFORMATION ON THE REVERSE.

Box 1. Name Box 2. Beneficiary’s Social Security Number

Box 6. Rate of Tax

Box 8. Amount of Tax

Refunded

4XOBNITNUOMAFONOITPIRCSED3XOBNITNUOMAFONOITPIRCSED

Box 7. Amount of Tax Withheld

Box 9. Net Tax Withheld During 2023

(Box 7 minus Box 8)

Box 4. Benefits Repaid to SSA in 2023

2023

0232rofstifeneBteN.5xoB3202nidiaPstifeneB.3xoB

(Box 3 minus Box 4)

Box 10. Address

Box 11. Claim Number (

Use this number if you need to contact SSA.

)

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Form RRB-1099, Payments by the

Railroad Retirement Board 2023

This section explains the items shown on Form

RRB-1099. Form RRB-1099 is issued to citizens and resi-

dents of the United States. If you received, repaid, or had

tax withheld from the SSEB portion of tier 1 railroad retire-

ment benefits or special guaranty benefits during 2023,

you will receive Form RRB-1099.

If you received, repaid, or had tax withheld from any

NSSEB portion of tier 1 benefits, tier 2 benefits, vested

dual benefits, or supplemental annuity benefits during

2023, you will receive Form RRB-1099-R, Annuities or

Pensions by the Railroad Retirement Board. For more in-

formation concerning Form RRB-1099-R, see Pub. 575.

Each beneficiary will receive their own Form

RRB-1099. If you receive benefits on more than

one railroad retirement record, you may get more

than one Form RRB-1099. To help ensure that you get

your form timely, make sure the RRB always has your cur-

rent mailing address.

Box 1—Claim Number and Payee Code

Your RRB claim number is a 6- or 9-digit number prece-

ded by an alphabetical prefix and is the number under

which the SSEB portion of tier 1 benefits or special guar-

anty benefits was paid. Your payee code is the number fol-

lowing your claim number and is used by the RRB to iden-

tify you under your claim number. In all your contacts with

the RRB, be sure to use the claim number and payee

code shown in this box.

Box 2—Recipient's Identification Number

This is the U.S. social security number (SSN), individual

taxpayer identification number (ITIN), or employer identifi-

cation number (EIN), if known, for the person or estate lis-

ted as the recipient.

TIP

Box 3—Gross Social Security Equivalent

Benefit Portion of Tier 1 Paid in 2023

The figure shown in this box is the gross SSEB portion of

tier 1 benefits or special guaranty benefits paid to you in

2023. It is the amount before any deductions were made

for:

•

Federal income tax withholding;

•

Medicare premiums;

•

Legal Process Garnishment payments;

•

Overall minimum assignment payments;

•

Recovery of an overpayment, including recovery of

Railroad Unemployment Insurance Act benefits re-

ceived while awaiting payment of your railroad retire-

ment annuity; and

•

Workers' compensation offset (explained in the de-

scription of box 6, later).

The figure in box 3 is the amount after any deductions

were made for:

•

Social security benefits,

•

Age reduction,

•

Public service pensions or public disability benefits,

•

Dual railroad retirement entitlement under another

RRB claim number,

•

Work deductions,

•

Actuarial adjustment,

•

Annuity waiver, and

•

Legal Process Partition payments.

Social security benefits paid through the RRB

aren’t reported on Form RRB-1099 or

RRB-1042S. They are reported on Form

SSA-1099 or SSA-1042S issued by the SSA.

CAUTION

SAMPLE

PAYER’S NAME, STREET ADDRESS, CITY, STATE, AND ZIP CODE

UNITED STATES RAILROAD RETIREMENT BOARD

2023

PAYMENTS BY THE RAILROAD

RETIREMENT BOARD

844 N RUSH ST CHICAGOIL 60611-

3. Gross Social Security Equivalent Benefit

Portion of Tier 1 Paid in 2023

PAYER’S FEDERAL IDENTIFYING NO.

1. Claim Number and Payee Code

Social Security Equivalent Benefit Portion

of Tier 1 Repaid to RRB in 2023

2.Recipient’s Identification Number

Net Social Security Equivalent Benefit

Portion of Tier 1 Paid in 2023

FOR

Recipient’s Name, Street Address, City, State, and Zip Code

Workers’ Compensation Offset in 2023

RECIPIENT’S

RECORDS.

THIS

INFORMATION

IS BEING

FURNISHED

TO THE

INTERNAL

REVENUE

Social Security Equivalent Benefit

Portion of Tier 1 Paid for 2022

Social Security Equivalent Benefit

Portion of Tier 1 Paid for 2021

Social Security Equivalent Benefit

Portion of Tier 1 Paid for Years

Prior to 2021

10. Federal Income Tax Withheld

11. Medicare Premium Total

SERVICE.

UNFOLD TO SEE ALL TAX STATEMENT FORMS - SEE REVERSE SIDE FOR GENERAL INFORMATION

COPY C -

FORM RRB-1099

DO NOT ATTACH TO YOUR INCOME TAX RETURN

1275

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Example 1. For the period January through March

2023, you received $300 ($100 × 3 months) Railroad Un-

employment Insurance. You were eligible for the SSEB

portion of tier 1 benefits of $509 a month beginning Janu-

ary 1, 2023, but you didn’t receive your first payment until

April 2023. The payment you received in April was for the

first 3 months of 2023. However, because you received

unemployment benefits during the same period, $300 was

deducted from your initial benefit payment. Instead of re-

ceiving $1,527 ($509 × 3 months), you received $1,227

($1,527 − $300). For the months of April through Novem-

ber, you were paid your regular monthly SSEB portion of

tier 1 benefits of $509. Box 3 of your Form RRB-1099 will

show $5,599 ($509 × 11 months) as the gross SSEB por-

tion of tier 1 benefits paid to you in 2023, even though you

didn’t actually receive that amount. This is because box 3

shows the gross amount of your benefits before any re-

ductions were made for the unemployment benefits paid

to you.

Example 2. You received tier 1 benefits of $600 a

month for the months of January through June 2023. Your

$600 monthly tier 1 benefits consist of an SSEB portion of

$250 and an NSSEB portion of $350. Beginning in July

2023, you became entitled to Medicare, and $164.90 a

month was deducted from your benefit checks for Medi-

care premiums. Therefore, the tier 1 payments you re-

ceived for the rest of the year were $435.10 ($600 −

$164.90) a month. Box 3 of your Form RRB-1099 will

show the gross SSEB portion of tier 1 benefits of $3,000

($250 × 12 months), because it’s the gross SSEB amount

before deductions for your Medicare premiums. Box 11 of

your Form RRB-1099 will show your Medicare premiums

of $989.40 ($164.90 × 6 months) deducted from July

through December 2023. The remainder of your tier 1 pay-

ments, the NSSEB portion of $4,200 ($350 × 12 months),

will be shown on the Form RRB-1099-R that you will re-

ceive along with your Form RRB-1099. The $4,200 is the

gross NSSEB amount before deductions for your Medi-

care premiums. (The Medicare Premium Total box shown

on your Form RRB-1099-R will be blank because the

Medicare total will be shown in box 11 of your Form

RRB-1099.) For more information on Form RRB-1099-R,

see Pub. 575.

Benefits paid for earlier years. The figure in box 3

includes any lump-sum benefit payment you received in

2023 that is for an earlier year after 1983. If you received a

payment for an earlier year, it will be shown in box 7, 8, or

9 (described later). See Lump-Sum Election, earlier, for in-

formation on how to treat the payment.

Box 4—Social Security Equivalent Benefit

Portion of Tier 1 Repaid to RRB in 2023

The figure shown in this box is the total SSEB portion of

tier 1 benefits you repaid to the RRB in 2023. You may

have repaid a benefit by returning a payment, making a

cash refund, or having an amount withheld from your pay-

ments. In addition, an amount may have been withheld

from your benefits to recover the SSEB overpayment in-

curred by someone else who is also receiving benefits

under your claim number. Also, an amount may have been

withheld from another benefit, such as a social security

benefit, to recover an SSEB overpayment you received.

The amount in box 4 also includes any SSEB benefits

you repaid in 2023 that were for 2023 or for 1 or more

years before 2023. All tier 1 repayments for years before

1986 are treated entirely as SSEB benefits.

Example 1. You returned to work for your last railroad

employer for the months of June through August 2023.

The SSEB portion of your tier 1 benefits was $450 for

each of those months. Because you aren’t allowed to re-

ceive benefits for any month you returned to railroad serv-

ice, you have to make a repayment to the RRB. You re-

turned the benefit payment for June through August 2023.

Box 4 of your Form RRB-1099 will show $1,350 ($450 × 3

months) as the SSEB portion of tier 1 benefits you repaid

to the RRB.

Example 2. From January through April 2023, you

were overpaid $800 in the SSEB portion of tier 1 benefits.

From May through August 2023, $200 a month was with-

held from your benefit payment to fully recover the $800

overpayment. Box 4 of your Form RRB-1099 will show

$800 ($200 × 4 months) as the SSEB portion of tier 1 ben-

efits you repaid to the RRB.

Example 3. As a retired railroad employee, you have

been receiving a railroad retirement annuity, including an

SSEB portion of tier 1 benefits, since 2022. You also be-

came entitled to, and received from the SSA, a social se-

curity benefit of $300 a month beginning May 1, 2023. The

SSA later authorized the RRB to pay that benefit. In Au-

gust 2023, the RRB began paying your social security

benefit to you and reduced the SSEB portion of your

monthly tier 1 benefit by $300. Social security benefits of

$900 ($300 × 3 months) covering the period May through

July 2023 were kept by the RRB to offset your $900 SSEB

overpayment for that same period. Box 4 of your Form

RRB-1099 will show $900 as the SSEB portion of tier 1

benefits you repaid to the RRB.

Note. The SSA will send you Form SSA-1099, which

will include the $900 in benefits paid by them for the

months of May through July 2023.

Box 5—Net Social Security Equivalent

Benefit Portion of Tier 1 Paid in 2023

The figure shown in this box is the net amount of the

SSEB portion of tier 1 benefits paid to you in 2023. It is the

result of subtracting the amount in box 4 from the amount

in box 3. If you received more than one Form RRB-1099

for 2023, you should add the amounts in box 5 of all

Forms RRB-1099 to determine your net amount of SSEB

payments for 2023. Use this amount to determine if any of

your benefits are taxable. See Are Any of Your Benefits

Taxable, earlier.

If parentheses are around the figure in box 5, it means

that the figure in box 4 is larger than the figure in box 3.

This is a negative figure and means you repaid more

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money than you received in 2023. For more information,

see Repayments More Than Gross Benefits, earlier.

Box 6—Workers' Compensation Offset in

2023

The figure shown in this box is the amount you received in

workers' compensation benefits during the year that was

used to offset the full amount of your tier 1 payments. The

SSEB portions of your tier 1 benefits shown in boxes 3

and 5 include amounts by which your SSEB payments

were reduced for workers' compensation benefits. Your

workers' compensation amount is shown in this box sepa-

rately only for your information. If you didn’t receive work-

ers' compensation benefits, box 6 is blank.

Example. For 2023, your tier 1 benefit of $450 a month

is reduced to $400 because of a $50-a-month workers'

compensation offset. Boxes 3 and 5 of your Form

RRB-1099 will show $5,400 ($450 × 12 months) as the

SSEB portion of tier 1 benefits paid to you by the RRB.

The $5,400 is the amount before any deductions were

made for the workers' compensation offset. Box 4 will

show zero because you didn’t make any repayments dur-

ing the year. Box 6 of your form will show $600 ($50 work-

ers' compensation × 12 months). In figuring if any of your

benefits are taxable, you must use $5,400 (box 5) as the

amount of the SSEB portion of tier 1 benefits paid to you.

Boxes 7 and 8—Social Security Equivalent

Benefit Portion of Tier 1 Paid for 2022 or

2021

The figure shown in each applicable box is the amount of

SSEB benefits paid to you in 2023 that was for 2022 or

2021. This amount is included in the amount shown in

box 3.

Box 9—Social Security Equivalent Benefit

Portion of Tier 1 Paid for Years Prior to 2021

The figure shown in this box is the amount of SSEB bene-

fits paid to you in 2023 that was for 2020 and earlier years

after 1983. This amount is included in the amount shown

in box 3. Any tier 1 benefit paid for a period before 1986 is

treated as SSEB.

Box 10—Federal Income Tax Withheld

The figure shown in this box is the total amount of U.S.

federal income tax withheld on your 2023 tier 1 SSEB or

special guaranty benefit payments. This total is based on

the amount of SSEB tax withholding requested on IRS

Form W-4V. Include this amount on your income tax return

as tax withheld.

Box 11—Medicare Premium Total

This is the total amount of Part B, Part C, and/or Part D

Medicare premiums deducted from your railroad retire-

ment annuity payments shown on your Form RRB-1099.

Form RRB-1042S, Payments by the

Railroad Retirement Board 2023

(Nonresident Aliens)

This form is for nonresident aliens.

Note. If your country of legal residence changed or

your tax withholding rate changed during the year, you

may receive more than one Form RRB-1042S. To deter-

mine your total amounts for the year, you should add the

amounts shown on all Forms RRB-1042S you received for

that year.

SAMPLE

Payer’s Name, Street Address, City, State, and ZIP Code

United States Railroad Re�rement Board

844 N Rush St Chicago IL 60611-1275

Payer’s Federal Iden�fying No.

2023

Statement for Nonresident Alien

Recipients of Payments by the Railroad

Re�rement Board

Copy B

- For Recipient’s Records

This informa�on is being furnished to the

Internal Revenue Service

Unique Form Iden�ﬁer

Amendment Number

6. Claim Number and Payee Code

7. Recipient’s U.S. Taxpayer Iden�ﬁca�on

Number

Recipient’s Name, Street Address, City, State, and ZIP code

8. Recipient’s Chapter 3 Status Code

9. Recipient’s Date of Birth

10. Gross Beneﬁt Paid in 2023

11. Beneﬁt Repaid to RRB in 2023

12. Net Beneﬁt Paid in 2023

13. Federal Tax Withheld

1. Income Code

2. Chapter Indicator

3. Chapter 3 Status Code

14. Country

15. Tax Rate

4. Chapter 4 Status Code

5. Employee Contribu�ons

16. Exemp�on Code

17. Medicare Premium Total

FORM RRB-1042S (01-24)

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Box 1—Income Code

The figure shown in this box indicates the amounts are ei-

ther SSEB payments or pension payments.

Box 5—Employee Contributions

This is the amount of taxes withheld from your railroad em-

ployment earnings that exceeds the amount of taxes that

would have been withheld had the earnings been covered

under the social security system. The amount shown is

your total employee contribution amount attributable to a

railroad account number and must be shared by all annui-

tants eligible to use it. It is the latest amount reported for

2023 and may have increased or decreased from a previ-

ous Form RRB-1042S. A change in the amount may affect

the nontaxable portion of your contributory amounts paid.

You may need to refigure the nontaxable amount and/or

file an original or amended income tax return(s) using the

amount reported on this form. If this box is blank, it means

that your contributory amount paid and total gross paid

are fully taxable. For more information, see Pub. 575; and

Pub. 939, General Rule for Pensions and Annuities.

Box 6—Claim Number and Payee Code

Your RRB claim number is a 6- or 9-digit number prece-

ded by an alphabetical prefix and is the number under

which the SSEB portion of tier 1 benefits or special guar-

anty benefits was paid. Your payee code is the number fol-

lowing your claim number and is used by the RRB to iden-

tify you under your claim number. In all your contacts with

the RRB, be sure to use the claim number and payee

code shown in this box.

Box 7—Recipient’s U.S. Taxpayer

Identification Number (TIN)

This is the U.S. social security number (SSN), individual

taxpayer identification number (ITIN), or employer identifi-

cation number (EIN), if known, for the person or estate lis-

ted as the recipient.

Box 10—Gross Benefit Paid in 2023

The figure shown in this box is the total amount of benefits

paid to you in 2023. It includes any benefits paid in 2023

that were for prior years. It is the amount before any de-

ductions were made for:

•

Federal income tax withholding;

•

Medicare premiums;

•

Legal Process Garnishment payments;

•

Overall minimum assignment payments;

•

Recovery of an overpayment, including recovery of

Railroad Unemployment Insurance Act benefits re-

ceived while awaiting payment of your railroad retire-

ment annuity; and

•

Workers’ compensation offset.

The figure in box 10 is the amount after any deductions

were made for:

•

Social security benefits,

•

Age reduction,

•

Public service pensions or public disability benefits,

•

Dual railroad retirement entitlement under another

RRB claim number,

•

Work deductions,

•

Actuarial adjustment,

•

Annuity waiver, and

•

Legal Process Partition payments.

Social security benefits paid through the RRB

aren’t reported on Form RRB-1099 or

RRB-1042S. They are reported on Form

SSA-1099 or SSA-1042S issued by the SSA.

Example 1. For the period January through March

2023, you received $300 ($100 × 3 months) Railroad Un-

employment Insurance. You were eligible for the SSEB

portion of tier 1 benefits of $509 a month beginning Janu-

ary 1, 2023, but you didn’t receive your first payment until

April 2023. The payment you received in April was for the

first 3 months of 2023. However, because you received

unemployment benefits during the same period, $300 was

deducted from your initial benefit payment. Instead of re-

ceiving $1,527 ($509 × 3 months), you received $1,227

($1,527 − $300). For the months of April through Novem-

ber, you were paid your regular monthly SSEB portion of

tier 1 benefits of $509. Box 10 of your Form RRB-1042S

will show $5,599 ($509 × 11 months) as the gross SSEB

portion of tier 1 benefits paid to you in 2023, even though

you didn’t actually receive that amount. This is because

box 10 shows the gross amount of your benefits before

any reductions were made for the unemployment benefits

paid to you.

Example 2. You received tier 1 benefits of $600 a

month for the months of January through June 2023. Your

$600 monthly tier 1 benefits consist of an SSEB portion of

$250 and an NSSEB portion of $350. Beginning in July

2023, you became entitled to Medicare, and $164.90 a

month was deducted from your benefit checks for Medi-

care premiums. Therefore, the tier 1 payments you re-

ceived for the rest of the year were $435.10 ($600 −

$164.90) a month. Box 10 of your Form RRB-1042S will

show the gross SSEB portion of tier 1 benefits of $3,000

($250 × 12 months), because it’s the gross SSEB amount

before deductions for your Medicare premiums. Box 17 of

your Form RRB-1042S will show your Medicare premiums

of $989.40 ($164.90 × 6 months) deducted from July

through December 2023. The remainder of your tier 1 pay-

ments, the NSSEB portion of $4,200 ($350 × 12 months),

will be shown on the Form RRB-1099-R that you will re-

ceive along with your Form RRB-1042S. The $4,200 is the

gross NSSEB amount before deductions for your Medi-

care premiums. (The Medicare Premium Total box shown

on your Form RRB-1099-R will be blank because the

Medicare total will be shown in box 17 of your Form

CAUTION

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RRB-1042S.) For more information on Form RRB-1042S,

see Pub. 575.

Benefits paid for earlier years. The figure in box 10

includes any lump-sum benefit payment you received in

2023 that is for an earlier year after 1983. See Lump-Sum

Election, earlier, for information on how to treat the pay-

ment.

Box 11—Benefit Repaid to RRB in 2023

The figure shown in this box is the total amount of benefits

you repaid to the RRB in 2023, including any benefits you

repaid in 2023 for prior years. You may have repaid a ben-

efit by returning a payment, by making a cash refund, or by

having an amount withheld from your annuity for overpay-

ment recovery purposes. In addition, an amount may have

been withheld from your benefits to recover an overpay-

ment incurred by someone else who is also receiving ben-

efits under your claim number.

The amount in box 11 also includes any SSEB benefits

you repaid in 2023 that were for 2023 or for 1 or more

years before 2023. All tier 1 repayments for years before

1986 are treated entirely as SSEB benefits.

Example 1. You returned to work for your last railroad

employer for the months of June through August 2023.

The SSEB portion of your tier 1 benefits was $450 for

each of those months. Because you aren’t allowed to re-

ceive benefits for any month you returned to railroad serv-

ice, you have to make a repayment to the RRB. You re-

turned the benefit payment for June through August 2023.

Box 11 of your Form RRB-1042S will show $1,350 ($450

× 3 months) as the SSEB portion of tier 1 benefits you re-

paid to the RRB.

Example 2. From January through April 2023, you

were overpaid $800 in the SSEB portion of tier 1 benefits.

From May through August 2023, $200 a month was with-

held from your benefit payment to fully recover the $800

overpayment. Box 11 of your Form RRB-1042S will show

$800 ($200 × 4 months) as the SSEB portion of tier 1 ben-

efits you repaid to the RRB.

Example 3. As a retired railroad employee, you have

been receiving a railroad retirement annuity, including an

SSEB portion of tier 1 benefits, since 2022. You also be-

came entitled to, and received from the SSA, a social se-

curity benefit of $300 a month beginning May 1, 2023. The

SSA later authorized the RRB to pay that benefit. In Au-

gust 2023, the RRB began paying your social security

benefit to you and reduced the SSEB portion of your

monthly tier 1 benefit by $300. Social security benefits of

$900 ($300 × 3 months) covering the period May through

July 2023 were kept by the RRB to offset your $900 SSEB

overpayment for that same period. Box 11 of your Form

RRB-1042S will show $900 as the SSEB portion of tier 1

benefits you repaid to the RRB.

Note. The SSA will send you Form SSA-1099, which

will include the $900 in benefits paid by them for the

months of May through July 2023.

Box 12—Net Benefit Paid in 2023

The figure shown in this box is the net amount of benefits

paid to you in 2023. It is the result of subtracting the

amount in box 11 from the amount in box 10. If you re-

ceived more than one Form RRB-1042S for 2023, you

should add the amounts in box 12 of all Forms

RRB-1042S to determine your net amount of payments for

2023. Use this amount to determine if any of your benefits

are taxable. See

Are Any of Your Benefits Taxable, earlier.

If parentheses are around the figure in box 12, it means

that the figure in box 11 is larger than the figure in box 10.

This is a negative figure and means you repaid more

money than you received in 2023. For more information,

see Repayments More Than Gross Benefits, earlier.

Box 13—Federal Tax Withheld

The figure shown in this box is the total amount of U.S.

federal income tax withheld from your benefits in 2023

while you were a known or assumed resident for tax pur-

poses of the country shown in box 14. If no taxes were

withheld, -0- will be shown in this box. If you received

more than one Form RRB-1042S for 2023, add the

amounts in box 13 of all Forms RRB-1042S to determine

your total amount of U.S. federal income tax withheld from

SSEB payments for 2023. Tax is withheld for any month in

which you were a nonresident alien (unless you claimed

exemption under a tax treaty).

Box 14—Country

The country where you maintain your legal residence is

shown in this box. If you maintained legal residence in

more than one country during the year, you will receive a

separate Form RRB-1042S for each country of legal resi-

dence during the year.

Box 15—Tax Rate

The figure shown in this box is the rate at which U.S. fed-

eral income tax was withheld from the benefits shown on

this Form RRB-1042S. If tax was withheld at more than

one rate during the year, you will receive a separate Form

RRB-1042S for each rate change during the year. The tax

rate for most nonresident aliens is 30%. The figure “0%” or

“15%” may appear in this box if you claimed a tax treaty

exemption by filing Form RRB-1001 with the RRB. For

more information, see Nonresident aliens, earlier, under

Are Any of Your Benefits Taxable.

Box 16—Exemption Code

If a figure is shown in this box, it indicates a reduction in

the applicable nonresident alien tax rate due to a treaty

exemption.

Box 17—Medicare Premium Total

This is the total amount of Part B, Part C, and/or Part D

Medicare premiums deducted from your railroad

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retirement annuity payments shown on your Form

RRB-1042S.

See Pub. 519 for more information on nonresident ali-

ens.

You should contact your nearest RRB field office

(if you reside in the United States) or U.S. consu-

late/embassy (if you reside outside of the United

States) for assistance with your RRB tax statement inqui-

ries. If you are in the United States or Canada, you can

call the RRB toll free at 877-772-5772. You can also go to

the RRB website at RRB.gov. If you have any questions

about how to figure your taxable payments or what

amounts to show on your income tax return, contact the

IRS.

How To Get Tax Help

If you have questions about a tax issue; need help prepar-

ing your tax return; or want to download free publications,

forms, or instructions, go to IRS.gov to find resources that

can help you right away.

Preparing and filing your tax return. After receiving all

your wage and earnings statements (Forms W-2, W-2G,

1099-R, 1099-MISC, 1099-NEC, etc.); unemployment

compensation statements (by mail or in a digital format) or

other government payment statements (Form 1099-G);

and interest, dividend, and retirement statements from

banks and investment firms (Forms 1099), you have sev-

eral options to choose from to prepare and file your tax re-

turn. You can prepare the tax return yourself, see if you

qualify for free tax preparation, or hire a tax professional to

prepare your return.

Free options for tax preparation. Your options for pre-

paring and filing your return online or in your local com-

munity, if you qualify, include the following.

•

Free File. This program lets you prepare and file your

federal individual income tax return for free using soft-

ware or Free File Fillable Forms. However, state tax

preparation may not be available through Free File. Go

to IRS.gov/FreeFile to see if you qualify for free online

federal tax preparation, e-filing, and direct deposit or

payment options.

•

VITA. The Volunteer Income Tax Assistance (VITA)

program offers free tax help to people with

low-to-moderate incomes, persons with disabilities,

and limited-English-speaking taxpayers who need

help preparing their own tax returns. Go to IRS.gov/

VITA, download the free IRS2Go app, or call

800-906-9887 for information on free tax return prepa-

ration.

•

TCE. The Tax Counseling for the Elderly (TCE) pro-

gram offers free tax help for all taxpayers, particularly

those who are 60 years of age and older. TCE volun-

teers specialize in answering questions about pen-

sions and retirement-related issues unique to seniors.

TIP

Go to IRS.gov/TCE or download the free IRS2Go app

for information on free tax return preparation.

•

MilTax. Members of the U.S. Armed Forces and quali-

fied veterans may use MilTax, a free tax service of-

fered by the Department of Defense through Military

OneSource. For more information, go to

MilitaryOneSource (MilitaryOneSource.mil/MilTax).

Also, the IRS offers Free Fillable Forms, which can

be completed online and then e-filed regardless of in-

come.

Using online tools to help prepare your return. Go to

IRS.gov/Tools for the following.

•

The Earned Income Tax Credit Assistant (IRS.gov/

EITCAssistant) determines if you’re eligible for the

earned income credit (EIC).

•

The Online EIN Application (IRS.gov/EIN) helps you

get an employer identification number (EIN) at no

cost.

•

The Tax Withholding Estimator (IRS.gov/W4App)

makes it easier for you to estimate the federal income

tax you want your employer to withhold from your pay-

check. This is tax withholding. See how your withhold-

ing affects your refund, take-home pay, or tax due.

•

The First-Time Homebuyer Credit Account Look-up

(IRS.gov/HomeBuyer) tool provides information on

your repayments and account balance.

•

The Sales Tax Deduction Calculator (IRS.gov/

SalesTax) figures the amount you can claim if you

itemize deductions on Schedule A (Form 1040).

Getting answers to your tax questions. On

IRS.gov, you can get up-to-date information on

current events and changes in tax law.

•

IRS.gov/Help: A variety of tools to help you get an-

swers to some of the most common tax questions.

•

IRS.gov/ITA: The Interactive Tax Assistant, a tool that

will ask you questions and, based on your input, pro-

vide answers on a number of tax topics.

•

IRS.gov/Forms: Find forms, instructions, and publica-

tions. You will find details on the most recent tax

changes and interactive links to help you find answers

to your questions.

•

You may also be able to access tax information in your

e-filing software.

Need someone to prepare your tax return? There are

various types of tax return preparers, including enrolled

agents, certified public accountants (CPAs), accountants,

and many others who don’t have professional credentials.

If you choose to have someone prepare your tax return,

choose that preparer wisely. A paid tax preparer is:

•

Primarily responsible for the overall substantive accu-

racy of your return,

•

Required to sign the return, and

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•

Required to include their preparer tax identification

number (PTIN).

Although the tax preparer always signs the return,

you're ultimately responsible for providing all the

information required for the preparer to accurately

prepare your return and for the accuracy of every item re-

ported on the return. Anyone paid to prepare tax returns

for others should have a thorough understanding of tax

matters. For more information on how to choose a tax pre-

parer, go to Tips for Choosing a Tax Preparer on IRS.gov.

Employers can register to use Business Services On-

line. The Social Security Administration (SSA) offers on-

line service at SSA.gov/employer for fast, free, and secure

W-2 filing options to CPAs, accountants, enrolled agents,

and individuals who process Form W-2, Wage and Tax

Statement, and Form W-2c, Corrected Wage and Tax

Statement.

IRS social media. Go to IRS.gov/SocialMedia to see the

various social media tools the IRS uses to share the latest

information on tax changes, scam alerts, initiatives, prod-

ucts, and services. At the IRS, privacy and security are our

highest priority. We use these tools to share public infor-

mation with you. Don’t post your social security number

(SSN) or other confidential information on social media

sites. Always protect your identity when using any social

networking site.

The following IRS YouTube channels provide short, in-

formative videos on various tax-related topics in English,

Spanish, and ASL.

•

Youtube.com/irsvideos.

•

Youtube.com/irsvideosmultilingua.

•

Youtube.com/irsvideosASL.

Watching IRS videos. The IRS Video portal

(IRSVideos.gov) contains video and audio presentations

for individuals, small businesses, and tax professionals.

Online tax information in other languages. You can

find information on IRS.gov/MyLanguage if English isn’t

your native language.

Free Over-the-Phone Interpreter (OPI) Service. The

IRS is committed to serving taxpayers with limited-English

proficiency (LEP) by offering OPI services. The OPI Serv-

ice is a federally funded program and is available at Tax-

payer Assistance Centers (TACs), most IRS offices, and

every VITA/TCE tax return site. The OPI Service is acces-

sible in more than 350 languages.

Accessibility Helpline available for taxpayers with

disabilities. Taxpayers who need information about ac-

cessibility services can call 833-690-0598. The Accessi-

bility Helpline can answer questions related to current and

future accessibility products and services available in al-

ternative media formats (for example, braille, large print,

audio, etc.). The Accessibility Helpline does not have ac-

cess to your IRS account. For help with tax law, refunds, or

account-related issues, go to IRS.gov/LetUsHelp.

CAUTION

Note. Form 9000, Alternative Media Preference, or

Form 9000(SP) allows you to elect to receive certain types

of written correspondence in the following formats.

•

Standard Print.

•

Large Print.

•

Braille.

•

Audio (MP3).

•

Plain Text File (TXT).

•

Braille Ready File (BRF).

Disasters. Go to IRS.gov/DisasterRelief to review the

available disaster tax relief.

Getting tax forms and publications. Go to IRS.gov/

Forms to view, download, or print all the forms, instruc-

tions, and publications you may need. Or, you can go to

IRS.gov/OrderForms to place an order.

Getting tax publications and instructions in eBook

format. Download and view most tax publications and in-

structions (including the Instructions for Form 1040) on

mobile devices as eBooks at IRS.gov/eBooks.

IRS eBooks have been tested using Apple's iBooks for

iPad. Our eBooks haven’t been tested on other dedicated

eBook readers, and eBook functionality may not operate

as intended.

Access your online account (individual taxpayers

only). Go to IRS.gov/Account to securely access infor-

mation about your federal tax account.

•

View the amount you owe and a breakdown by tax

year.

•

See payment plan details or apply for a new payment

plan.

•

Make a payment or view 5 years of payment history

and any pending or scheduled payments.

•

Access your tax records, including key data from your

most recent tax return, and transcripts.

•

View digital copies of select notices from the IRS.

•

Approve or reject authorization requests from tax pro-

fessionals.

•

View your address on file or manage your communica-

tion preferences.

Get a transcript of your return. With an online account,

you can access a variety of information to help you during

the filing season. You can get a transcript, review your

most recently filed tax return, and get your adjusted gross

income. Create or access your online account at IRS.gov/

Account.

Tax Pro Account. This tool lets your tax professional

submit an authorization request to access your individual

taxpayer IRS online account. For more information, go to

IRS.gov/TaxProAccount.

Using direct deposit. The safest and easiest way to re-

ceive a tax refund is to e-file and choose direct deposit,

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which securely and electronically transfers your refund di-

rectly into your financial account. Direct deposit also

avoids the possibility that your check could be lost, stolen,

destroyed, or returned undeliverable to the IRS. Eight in

10 taxpayers use direct deposit to receive their refunds. If

you don’t have a bank account, go to IRS.gov/

DirectDeposit for more information on where to find a bank

or credit union that can open an account online.

Reporting and resolving your tax-related identity

theft issues.

•

Tax-related identity theft happens when someone

steals your personal information to commit tax fraud.

Your taxes can be affected if your SSN is used to file a

fraudulent return or to claim a refund or credit.

•

The IRS doesn’t initiate contact with taxpayers by

email, text messages (including shortened links), tele-

phone calls, or social media channels to request or

verify personal or financial information. This includes

requests for personal identification numbers (PINs),

passwords, or similar information for credit cards,

banks, or other financial accounts.

•

Go to IRS.gov/IdentityTheft, the IRS Identity Theft

Central webpage, for information on identity theft and

data security protection for taxpayers, tax professio-

nals, and businesses. If your SSN has been lost or

stolen or you suspect you’re a victim of tax-related

identity theft, you can learn what steps you should

take.

•

Get an Identity Protection PIN (IP PIN). IP PINs are

six-digit numbers assigned to taxpayers to help pre-

vent the misuse of their SSNs on fraudulent federal in-

come tax returns. When you have an IP PIN, it pre-

vents someone else from filing a tax return with your

SSN. To learn more, go to IRS.gov/IPPIN.

Ways to check on the status of your refund.

•

Go to IRS.gov/Refunds.

•

Download the official IRS2Go app to your mobile de-

vice to check your refund status.

•

Call the automated refund hotline at 800-829-1954.

The IRS can’t issue refunds before mid-February

for returns that claimed the EIC or the additional

child tax credit (ACTC). This applies to the entire

refund, not just the portion associated with these credits.

Making a tax payment. Payments of U.S. tax must be

remitted to the IRS in U.S. dollars. Digital assets are not

accepted. Go to IRS.gov/Payments for information on how

to make a payment using any of the following options.

•

IRS Direct Pay: Pay your individual tax bill or estimated

tax payment directly from your checking or savings ac-

count at no cost to you.

•

Debit Card, Credit Card, or Digital Wallet: Choose an

approved payment processor to pay online or by

phone.

CAUTION

•

Electronic Funds Withdrawal: Schedule a payment

when filing your federal taxes using tax return prepara-

tion software or through a tax professional.

•

Electronic Federal Tax Payment System: Best option

for businesses. Enrollment is required.

•

Check or Money Order: Mail your payment to the ad-

dress listed on the notice or instructions.

•

Cash: You may be able to pay your taxes with cash at

a participating retail store.

•

Same-Day Wire: You may be able to do same-day

wire from your financial institution. Contact your finan-

cial institution for availability, cost, and time frames.

Note. The IRS uses the latest encryption technology to

ensure that the electronic payments you make online, by

phone, or from a mobile device using the IRS2Go app are

safe and secure. Paying electronically is quick, easy, and

faster than mailing in a check or money order.

What if I can’t pay now? Go to IRS.gov/Payments for

more information about your options.

•

Apply for an online payment agreement (IRS.gov/

OPA) to meet your tax obligation in monthly install-

ments if you can’t pay your taxes in full today. Once

you complete the online process, you will receive im-

mediate notification of whether your agreement has

been approved.

•

Use the Offer in Compromise Pre-Qualifier to see if

you can settle your tax debt for less than the full

amount you owe. For more information on the Offer in

Compromise program, go to IRS.gov/OIC.

Filing an amended return. Go to IRS.gov/Form1040X

for information and updates.

Checking the status of your amended return. Go to

IRS.gov/WMAR to track the status of Form 1040-X amen-

ded returns.

It can take up to 3 weeks from the date you filed

your amended return for it to show up in our sys-

tem, and processing it can take up to 16 weeks.

Understanding an IRS notice or letter you’ve re-

ceived. Go to IRS.gov/Notices to find additional informa-

tion about responding to an IRS notice or letter.

Responding to an IRS notice or letter. You can now

upload responses to all notices and letters using the

Document Upload Tool. For notices that require additional

action, taxpayers will be redirected appropriately on

IRS.gov to take further action. To learn more about the

tool, go to IRS.gov/Upload.

Note. You can use Schedule LEP (Form 1040), Re-

quest for Change in Language Preference, to state a pref-

erence to receive notices, letters, or other written commu-

nications from the IRS in an alternative language. You may

not immediately receive written communications in the re-

quested language. The IRS’s commitment to LEP

CAUTION

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taxpayers is part of a multi-year timeline that began pro-

viding translations in 2023. You will continue to receive

communications, including notices and letters, in English

until they are translated to your preferred language.

Contacting your local TAC. Keep in mind, many ques-

tions can be answered on IRS.gov without visiting a TAC.

Go to IRS.gov/LetUsHelp for the topics people ask about

most. If you still need help, TACs provide tax help when a

tax issue can’t be handled online or by phone. All TACs

now provide service by appointment, so you’ll know in ad-

vance that you can get the service you need without long

wait times. Before you visit, go to IRS.gov/TACLocator to

find the nearest TAC and to check hours, available serv-

ices, and appointment options. Or, on the IRS2Go app,

under the Stay Connected tab, choose the Contact Us op-

tion and click on “Local Offices.”

The Taxpayer Advocate Service (TAS)

Is Here To Help You

What Is TAS?

TAS is an independent organization within the IRS that

helps taxpayers and protects taxpayer rights. TAS strives

to ensure that every taxpayer is treated fairly and that you

know and understand your rights under the Taxpayer Bill

of Rights.

How Can You Learn About Your Taxpayer

Rights?

The Taxpayer Bill of Rights describes 10 basic rights that

all taxpayers have when dealing with the IRS. Go to

TaxpayerAdvocate.IRS.gov to help you understand what

these rights mean to you and how they apply. These are

your rights. Know them. Use them.

What Can TAS Do for You?

TAS can help you resolve problems that you can’t resolve

with the IRS. And their service is free. If you qualify for

their assistance, you will be assigned to one advocate

who will work with you throughout the process and will do

everything possible to resolve your issue. TAS can help

you if:

•

Your problem is causing financial difficulty for you,

your family, or your business;

•

You face (or your business is facing) an immediate

threat of adverse action; or

•

You’ve tried repeatedly to contact the IRS but no one

has responded, or the IRS hasn’t responded by the

date promised.

How Can You Reach TAS?

TAS has offices in every state, the District of Columbia,

and Puerto Rico. To find your advocate’s number:

•

Go to TaxpayerAdvocate.IRS.gov/Contact-Us;

•

Download Pub. 1546, The Taxpayer Advocate Service

Is Your Voice at the IRS, available at IRS.gov/pub/irs-

pdf/p1546.pdf;

•

Call the IRS toll free at 800-TAX-FORM

(800-829-3676) to order a copy of Pub. 1546;

•

Check your local directory; or

•

Call TAS toll free at 877-777-4778.

How Else Does TAS Help Taxpayers?

TAS works to resolve large-scale problems that affect

many taxpayers. If you know of one of these broad issues,

report it to TAS at IRS.gov/SAMS. Be sure to not include

any personal taxpayer information.

Low Income Taxpayer Clinics (LITCs)

LITCs are independent from the IRS and TAS. LITCs rep-

resent individuals whose income is below a certain level

and who need to resolve tax problems with the IRS. LITCs

can represent taxpayers in audits, appeals, and tax collec-

tion disputes before the IRS and in court. In addition,

LITCs can provide information about taxpayer rights and

responsibilities in different languages for individuals who

speak English as a second language. Services are offered

for free or a small fee. For more information or to find an

LITC near you, go to the LITC page at

TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134,

Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/

4134.pdf.

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To help us develop a more useful index, please let us know if you have ideas for index entries.

See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

Index

Assistance (See Tax help)

Base amount 3

Canadian social security benefits 6

Children's benefits 3

Deductions related to benefits 15

$3,000.01 or more 15

Disability benefits repaid 15

Estimated tax 5

Form 1040 or 1040-SR 6

Form RRB-1042S 26

Form RRB-1099 11, 24

Form SSA-1042S 22

Form SSA-1099 11, 20

Form W-4V 5

Future Developments:

Product Page 1

German social security benefits 6

Joint returns 15

Lump-sum election 11

Example 11

Worksheet 1:

Filled-in 12

Worksheet 2:

Blank 17

Filled-in 13

Worksheet 3, blank 18

Worksheet 4:

Blank 19

Filled-in 14

Missing children, photographs of 2

my Social Security account 2

Nonresident aliens 5

Form RRB-1042S 26

Form SSA-1042S 22

Nontaxable benefits 6

Permanent resident aliens 5

Publications (See Tax help)

Railroad retirement benefits 2

Repayments:

Benefits received in earlier year 5,

Disability benefits 15

Gross benefits 5, 15

Reporting requirements 6

Lump-sum payment 11

Social Security benefits 2

Tax help 29

Taxable benefits:

Determination of 3, 6

Maximum taxable part 6

Person receiving benefits

determines 5

Worksheets:

Examples 6, 15

Quick calculation, sample 4

Which to use 6

Total income, figuring 3

U.S. citizens residing abroad 5

U.S. residents:

Canadian or German social security

benefits paid to 6

Withholding 5

Exemption from 6

Form W-4V 5

Voluntary 5

Worksheets

Lump-sum election:

Blank Worksheet 4 19

Filled-in Worksheet 4 14

Lump-sum payment:

Blank Worksheet 2 17

Blank Worksheet 3 18

Filled-in Worksheet 1 12

Filled-in Worksheet 2 13

Taxable benefits:

Blank Worksheet 1 15

Filled-in Worksheet 1 7-10

Publication 915 (2023) Page 33