Notice 703

(Rev. October 2023)

Department of the Treasury

Internal Revenue Service

Read This To See if Your Social Security Benefits May Be Taxable

If your social security and/or SSI 

(supplemental security income) 

benefits were your only source of 

income for 2023, you probably will 

not have to file a federal income tax 

return. See IRS Pub. 501, 

Dependents, Standard Deduction, 

and Filing Information, or your tax 

return instructions to find out if you 

have to file a return.

We developed this worksheet for 

you to see if your benefits may be 

taxable for 2023. Fill in lines A 

through E.

Do not use the worksheet below 

if any of the following apply to you; 

instead, go directly to IRS Pub. 915, 

Social Security and Equivalent 

Railroad Retirement Benefits.

• You received Form RRB-1099, 

Form SSA-1042S, or

Form RRB-1042S.

• You exclude income from 

sources outside the United 

States or foreign housing, 

income earned by bona fide 

residents of American Samoa or 

Puerto Rico, interest income 

from series EE or I U.S. savings 

bonds issued after 1989, or 

employer-provided adoption 

benefits.

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 2023 Forms SSA-1099. 

Include the full amount of any lump-sum benefit payments received in 2023, 

for 2023 and earlier years. ................................... A.

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. Do not reduce your income by any 

deductions, exclusions, or exemptions. ..................................... C.

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

E. Add lines B, C, and D, and enter the total here. Then, read the information below. ..... E.

Part of your social security 

benefits may be taxable if, for 2023, 

item 1, 2, or 3 below applies to you.

1. You were single, a head of 

household, or a qualifying surviving 

spouse and line E above is more 

than $25,000.

2. You were married, would file 

jointly, and line E above is more 

than $32,000.

3. You were married, would file 

separately, and line E above is more 

than zero (more than $25,000 if you 

lived apart from your spouse for all 

of 2023).

If your figures show that part of 

your benefits may be taxable, see 

IRS Pub. 915 and Social Security 

Benefits in your 2023 federal 

income tax return instructions.

If none of your benefits are 

taxable, but you must otherwise file 

a tax return, do the following.

• Enter the total amount from

line A above on Form 1040 or 

1040-SR, line 6a, and enter -0- 

on Form 1040 or 1040-SR, 

line 6b.

• If you were married, file 

separately, and 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.

Note. If your figures show that part 

of your benefits may be taxable and 

you received benefits in 2023 that 

were for a prior year, see IRS Pub. 

915, Social Security and Equivalent 

Railroad Retirement Benefits, for 

rules on a lump-sum election you 

can make that may reduce the 

amount of your taxable benefits.

Get More Information 

From the IRS

If you still have questions about 

whether your social security benefits 

are taxable, see IRS Pub. 915 or 

your 2023 federal income tax return 

instructions, or visit

www.irs.gov/SSB.

Go to www.irs.gov/Forms to 

view, download, or print all of the 

forms and publications you may 

need.

Do not return this notice to the SSA or the IRS. Keep it with your records.

IRS.gov Catalog No. 61879N