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

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• IRS.gov (English) 

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• 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 compensation plan or a nongovernmental section 457 plan 

is now reported on Schedule 1, line 8t.

• Wages earned while incarcerated are now reported on 

Schedule 1, line 8u.

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
my Social Security account. Social security beneficiaries may quickly and easily obtain information from the Social 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 selected by the Center may appear in this publication on pages 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 recognize a child.

Introduction

This publication explains the federal income tax rules for 

social security benefits and equivalent tier 1 railroad retirement 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, survivor, and disability benefits. They don’t include Supplemental Security Income (SSI) payments, which aren’t taxable.

Equivalent tier 1 railroad retirement benefits are the part 

of tier 1 benefits that a railroad employee or beneficiary 

would have been entitled to receive under the social security system. They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits.

If you received these benefits during 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 Benefit Statement; or Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, showing the amount.

Note. When the term “benefits” is used in this publication, 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 deduction 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 retirement benefits.

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

• Tier 2 benefits.

• Vested dual benefits.

• Supplemental annuity benefits.

For information on these taxable pension benefits, see 

Pub. 575, Pension and Annuity Income.

This publication also doesn’t cover the tax rules for foreign social security benefits. These benefits are taxable 

as annuities, unless they are exempt from U.S. tax or treated as a U.S. social security benefit under a tax treaty.

Comments and suggestions. We welcome your comments 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 comment 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 address.

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, instructions, 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.

Page 2 Publication 915 (2023)
Useful Items

You may want to see:

Publication

Dependents, Standard Deduction, and Filing 

Information

Tax Withholding and Estimated Tax

U.S. Tax Guide for Aliens

Pension and Annuity Income

Contributions to Individual Retirement 

Arrangements (IRAs)

Form (and Instructions)

stimated Tax for Individuals

Social Security Benefit Statement

Payments by the Railroad Retirement 

Board

oluntary 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 information.

Each original Form RRB-1099 or RRB-1042S is valid unless 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 indicated as “CORRECTED” and replaces the corresponding 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 benefits, you must add your spouse's income to yours to figure 

whether any of your benefits are taxable.

If the only income you received during 2023 was 

your social security or the SSEB portion of tier 1 

railroad retirement benefits, your benefits generally aren’t taxable and you probably don’t have to file a return. If you have income in addition to your benefits, you 

may have to file a return even if none of your benefits are 

taxable. See 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 qualifying 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 benefits may be taxable.

TIP

Publication 915 (2023) Page 3
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) ...................................................... B. 

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 ............... D. 

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) ...................................................... B. 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 ............... D. -0-

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

Page 4 Publication 915 (2023)
Who is taxed. Benefits are included in the taxable income (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 taxable 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 benefits 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 Benefits, 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 figure whether any of your benefits are taxable.

Example. In 2022, you received $3,000 in social security 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 retirement benefits. If you choose to do this, you must complete a Form W-4V.

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

may have to request additional withholding from other income 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 exemption 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 unless you file Form RRB-1001, Nonresident Questionnaire, 

with the RRB to provide citizenship and residency information. If you don’t file Form RRB-1001, the RRB will consider 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 purposes, 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 address, 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 attach 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 statements:

“The SSA should not have withheld federal income tax 

from my social security benefits because I am a U.S. lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined 

to have been abandoned. I am filing a U.S. income tax return 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 publication 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, residents of these countries are exempt from U.S. tax on their 

benefits.

• Canada.

• Egypt.

• Germany.

• Ireland.

• Israel.

• Italy.

• Japan.

Publication 915 (2023) Page 5
• 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 withhold 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 filing 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 countries to U.S. residents are treated for U.S. income tax purposes as if they were paid under the social security legislation 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 income. 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 benefits can be taxable if either of the following situations applies 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 married 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 applies 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 taxable 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 taxable 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 Election, later.

Examples

A few examples you can use as a guide to figure the taxable part of your benefits follow.

Page 6 Publication 915 (2023)
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. 2,990

 3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 .................  3. 28,990

 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a ...................................  4. -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 .......................................................  6. 31,980

 7. Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 .......  7. -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 ...................................................  8. 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
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. 2,800

 3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 .................  3. 29,750

 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a ...................................  4. -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 .......................................................  6. 32,550

 7. Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 .......  7. 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 ...................................................  8. 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.

Page 8 Publication 915 (2023)
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) ............................................................  2. 5,000

 3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 .................  3. 40,500

 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a ...................................  4. -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 .......................................................  6. 45,500

 7. Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 .......  7. -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 ...................................................  8. 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
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. 2,000

 3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 .................  3. 8,000

 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a ...................................  4. -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 .......................................................  6. 10,000

 7. Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 ......  7. -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 ...................................................  8. 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)
Lump-Sum Election

You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2023 in your 2023 income, 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 include 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 beneficiaries. No part of the lump-sum death benefit is subject 

to tax.

Generally, you use your 2023 income to figure the taxable 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 (including 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 payment for the earlier year).

Because the earlier year's taxable benefits are included 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 taxable benefits? To find out, take the following steps.

1. Complete Worksheet 1 in this publication.

2. Complete Worksheet 2 and Worksheet 3, as appropriate. 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 Worksheet 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 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 payment 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 security disability benefits but was told she was ineligible. 

She appealed the decision and won. In 2023, she received 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 benefits 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 Worksheet 3 because her lump-sum payment was for years after 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

!

Publication 915 (2023) Page 11
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) ............................................................  2. 5,500

 3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 .................  3. 25,500

 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a ...................................  4. -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 .......................................................  6. 31,000

 7. Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 .......  7. -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 ...................................................  8. 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)
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) ..................................................................  2. 1,000

 3. Enter your adjusted gross income for the earlier year ...............................................  3. 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 ............................................  5. -0-

 6. Add lines 2 through 5 ........................................................................  6. 24,000

 7. Enter your taxable benefits for the earlier year that you previously reported ..............................  7. -0-

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

Publication 915 (2023) Page 13
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) ...............................................................  2. 4,500

 3. Enter the amount from Worksheet 1, line 3 ....................................................  3. 25,500

 4. Enter the amount from Worksheet 1, line 4 ....................................................  4. -0-

 5. Enter the amount from Worksheet 1, line 5 ....................................................  5. -0-

 6. Combine lines 2, 3, 4, and 5 above ..........................................................  6. 30,000

 7. Enter the amount from Worksheet 1, line 7 ....................................................  7. -0-

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

Page 14 Publication 915 (2023)
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 included 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 occurred, 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 figure 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 figuring 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 included on Schedule A (Form 1040), line 16.

b. For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits 

for the year were reduced by that part of the negative 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 results in less tax, take the itemized deduction on Schedule 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, deduct 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).

Publication 915 (2023) Page 15
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) ............................................................  2.

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

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

 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 .......................................................  6.

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

 8. Is the amount on line 7 less than the amount on line 6? 

No.

STOP

None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, 

line 6b.

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

 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.

Page 16 Publication 915 (2023)
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) ..................................................................  2.

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

 4. Enter the total of any exclusions/adjustments you claimed in the earlier year for:

• Adoption benefits (Form 8839),

• Qualified U.S. savings bond interest (Form 8815),

• Student loan interest (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 ............................................  5.

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

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

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

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

• Married filing jointly, enter $32,000; 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.

Publication 915 (2023) Page 17
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) .................................................................  2.

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

 4. Enter the total of any exclusions/adjustments you claimed in the earlier year for:

• Qualified U.S. savings bond interest (Form 8815),

• Foreign earned income or housing (Form 2555 or 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 ...........................................  5.

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

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

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

 9. Enter $25,000 ($32,000 if married filing jointly for the earlier year; 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.

Page 18 Publication 915 (2023)
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) ...............................................................  2.

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

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

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

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

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

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

 9. Enter the amount from Worksheet 1, line 9. But if you are married filing separately and lived with your spouse at 

any time during 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.

Publication 915 (2023) Page 19
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 additional 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 information on the illustrated forms should essentially be the 

same as the information on the form you received from either the SSA or the RRB. You should, however, compare 

the form you received with the one shown in this publication to note any differences.

Form SSA-1099, Social Security 

Benefit Statement 2023

Every person who received social security benefits will receive 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 either 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 3 DESCRIPTION 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

Page 20 Publication 915 (2023)
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 appear 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 benefits, 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 Disability 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 total payments withheld from your benefits if you are required 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 benefits 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 social security claim, the figure shown here is the fee withheld 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 benefit 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 restitution; 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 additions 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 Additions.

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 received 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.

Publication 915 (2023) Page 21
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 payments 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, survivors, 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 Notice 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 questions about this negative figure, contact your local SSA office. 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 withheld from your benefits. Include this amount on your income tax return as tax withheld.

Form SSA-1042S, Social Security 

Benefit Statement 2023 (Nonresident 

Aliens)

Page 22 Publication 915 (2023)
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 December 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 appear in this box if you were not taxed in December or if you 

were exempt under a tax treaty. Benefits received by residents of Canada, Egypt, Germany, Ireland, Israel, Italy, Japan, 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 nonresident 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 calendar year. If the SSA is unable to send the refund to you before the year ends, you must file a federal income tax return 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

DESCRIPTION OF AMOUNT IN BOX 3 DESCRIPTION OF AMOUNT IN BOX 4

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

Box 3. Benefits Paid in 2023 Box 5. Net Benefits for 2023 (Box 3 minus Box 4)

Box 10. Address

Box 11. Claim Number (Use this number if you need to contact SSA.)

Publication 915 (2023) Page 23
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 residents of the United States. If you received, repaid, or had 

tax withheld from the SSEB portion of tier 1 railroad retirement 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 information 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 current mailing address.

Box 1—Claim Number and Payee Code

Your RRB claim number is a 6- or 9-digit number preceded by an alphabetical prefix and is the number under 

which the SSEB portion of tier 1 benefits or special guaranty benefits was paid. Your payee code is the number following your claim number and is used by the RRB to identify 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 identification number (EIN), if known, for the person or estate listed 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 received while awaiting payment of your railroad retirement annuity; and

• Workers' compensation offset (explained in the description 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’SFEDERAL IDENTIFYINGNO.

1. Claim Number and Payee Code 4. Social Security Equivalent Benefit Portion 

of Tier 1 Repaid to RRB in 2023

2.Recipient’s Identification Number 5. Net Social Security Equivalent Benefit

Portion of Tier 1 Paid in 2023

FOR

Recipient’s Name, Street Address, City, State, and Zip Code 6. Workers’ Compensation Offset in 2023 RECIPIENT’S

RECORDS.

THIS

INFORMATION

ISBEING

FURNISHED

TOTHE

INTERNAL

REVENUE

7. Social Security Equivalent Benefit

Portion of Tier 1 Paid for 2022

8. Social Security Equivalent Benefit

Portion of Tier 1 Paid for 2021

9. 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

Page 24 Publication 915 (2023)
Example 1. For the period January through March 

2023, you received $300 ($100 × 3 months) Railroad Unemployment Insurance. You were eligible for the SSEB 

portion of tier 1 benefits of $509 a month beginning January 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 receiving $1,527 ($509 × 3 months), you received $1,227 

($1,527 − $300). For the months of April through November, 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 portion 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 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 Medicare premiums. Therefore, the tier 1 payments you received 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 payments, the NSSEB portion of $4,200 ($350 × 12 months), 

will be shown on the Form RRB-1099-R that you will receive along with your Form RRB-1099. The $4,200 is the 

gross NSSEB amount before deductions for your Medicare 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 information 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 payments. In addition, an amount may have been withheld 

from your benefits to recover the SSEB overpayment incurred 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 receive benefits for any month you returned to railroad service, you have to make a repayment to the RRB. You returned 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 withheld 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 benefits 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 became entitled to, and received from the SSA, a social security benefit of $300 a month beginning May 1, 2023. The 

SSA later authorized the RRB to pay that benefit. In August 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 

Publication 915 (2023) Page 25
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 separately only for your information. If you didn’t receive workers' 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 during the year. Box 6 of your form will show $600 ($50 workers' 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 benefits 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 retirement 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 determine 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)

Page 26 Publication 915 (2023)
Box 1—Income Code

The figure shown in this box indicates the amounts are either SSEB payments or pension payments.

Box 5—Employee Contributions

This is the amount of taxes withheld from your railroad employment 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 annuitants eligible to use it. It is the latest amount reported for 

2023 and may have increased or decreased from a previous 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 preceded by an alphabetical prefix and is the number under 

which the SSEB portion of tier 1 benefits or special guaranty benefits was paid. Your payee code is the number following your claim number and is used by the RRB to identify 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 identification number (EIN), if known, for the person or estate listed 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 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 received while awaiting payment of your railroad retirement 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 Unemployment Insurance. You were eligible for the SSEB 

portion of tier 1 benefits of $509 a month beginning January 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 receiving $1,527 ($509 × 3 months), you received $1,227 

($1,527 − $300). For the months of April through November, 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 Medicare premiums. Therefore, the tier 1 payments you received 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 payments, the NSSEB portion of $4,200 ($350 × 12 months), 

will be shown on the Form RRB-1099-R that you will receive along with your Form RRB-1042S. The $4,200 is the 

gross NSSEB amount before deductions for your Medicare 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

!

Publication 915 (2023) Page 27
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 payment.

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 benefit by returning a payment, by making a cash refund, or by 

having an amount withheld from your annuity for overpayment recovery purposes. In addition, an amount may have 

been withheld from your benefits to recover an overpayment incurred by someone else who is also receiving benefits 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 receive benefits for any month you returned to railroad service, you have to make a repayment to the RRB. You returned 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 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 withheld 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 benefits 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 became entitled to, and received from the SSA, a social security benefit of $300 a month beginning May 1, 2023. The 

SSA later authorized the RRB to pay that benefit. In August 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 received 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 purposes 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 residence during the year.

Box 15—Tax Rate

The figure shown in this box is the rate at which U.S. federal 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 

Page 28 Publication 915 (2023)
retirement annuity payments shown on your Form 

RRB-1042S.

See Pub. 519 for more information on nonresident aliens.

You should contact your nearest RRB field office 

(if you reside in the United States) or U.S. consulate/embassy (if you reside outside of the United 

States) for assistance with your RRB tax statement inquiries. 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 preparing 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 several options to choose from to prepare and file your tax return. 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 preparing and filing your return online or in your local community, if you qualify, include the following.

• Free File. This program lets you prepare and file your 

federal individual income tax return for free using software 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 preparation.

• TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly 

those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions 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 qualified veterans may use MilTax, a free tax service offered 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 income.

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 paycheck. This is tax withholding. See how your withholding 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 answers 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, provide answers on a number of tax topics.

• IRS.gov/Forms: Find forms, instructions, and publications. 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 accuracy of your return,

• Required to sign the return, and

Publication 915 (2023) Page 29
• 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 reported 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 preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.

Employers can register to use Business Services Online. The Social Security Administration (SSA) offers online 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, products, and services. At the IRS, privacy and security are our 

highest priority. We use these tools to share public information 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, informative 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 Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and 

every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.

Accessibility Helpline available for taxpayers with 

disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and 

future accessibility products and services available in alternative media formats (for example, braille, large print, 

audio, etc.). The Accessibility Helpline does not have access 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, instructions, 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 instructions (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 information 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 professionals.

• View your address on file or manage your communication 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 receive a tax refund is to e-file and choose direct deposit, 

Page 30 Publication 915 (2023)
which securely and electronically transfers your refund directly 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), telephone 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 professionals, 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 prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents 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 device 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 account 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 preparation 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 address 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 financial 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 installments if you can’t pay your taxes in full today. Once 

you complete the online process, you will receive immediate 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 amended returns.

It can take up to 3 weeks from the date you filed 

your amended return for it to show up in our system, and processing it can take up to 16 weeks.

Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional information 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), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may 

not immediately receive written communications in the requested language. The IRS’s commitment to LEP 

CAUTION

!

Publication 915 (2023) Page 31
taxpayers is part of a multi-year timeline that began providing 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 questions 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 advance 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 services, and appointment options. Or, on the IRS2Go app, 

under the Stay Connected tab, choose the Contact Us option 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/irspdf/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 represent 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 collection 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.

Page 32 Publication 915 (2023)
To help us develop a more useful index, please let us know if you have ideas for index entries.

Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

A

Assistance (See Tax help)

B

Base amount 3

C

Canadian social security benefits 6

Children's benefits 3

D

Deductions related to benefits 15

$3,000.01 or more 15

Disability benefits repaid 15

E

Estimated tax 5

F

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

G

German social security benefits 6

J

Joint returns 15

L

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

M

Missing children, photographs of 2

my Social Security account 2

N

Nonresident aliens 5

Form RRB-1042S 26

Form SSA-1042S 22

Nontaxable benefits 6

P

Permanent resident aliens 5

Publications (See Tax help)

R

Railroad retirement benefits 2

Repayments:

Benefits received in earlier year 5, 

15

Disability benefits 15

Gross benefits 5, 15

Reporting requirements 6

Lump-sum payment 11

S

Social Security benefits 2

T

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

U.S. citizens residing abroad 5

U.S. residents:

Canadian or German social security 

benefits paid to 6

W

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