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

Contents

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

Publication 915

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

Social

Security

and

Equivalent

Railroad

Retirement

Benefits

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

For use in preparing

2025 Returns

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

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

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

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

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

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

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

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

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

Future Developments

For the latest information about developments related to

Pub. 915, such as legislation enacted after it was

published, go to IRS.gov/Pub915.

Reminders

Filing status name changed to qualifying surviving

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

called qualifying surviving spouse. The rules for the filing

status have not changed. The same rules that applied for

qualifying widow(er) apply to qualifying surviving spouse.

See Qualifying Surviving Spouse in the Instructions for

Form 1040 for details.

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

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

Some amounts that in prior years were reported on Form

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

(Form 1040).

• Scholarships and fellowship grants are now reported

on Schedule 1, line 8r.

• Pension or annuity from a nonqualified deferred com-

pensation plan or a nongovernmental section 457 plan

is now reported on Schedule 1, line 8t.

• Wages earned while incarcerated are now reported on

Schedule 1, line 8u.

Get forms and other information faster and easier at:

Form 1040 and 1040-SR have changed line 6. Line 6c

includes a checkbox for Lump-Sum Election. If you are

married filing separately and you lived apart from your

spouse for all of 2025, check the box on line 6d.

• IRS.gov (English)

• IRS.gov/Korean (한국어)

• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)

• IRS.gov/Chinese (中文)

• IRS.gov/Vietnamese (Tiếng Việt)

Nov 18, 2025

Publication 915 (2025) Catalog Number 15320P

Department of the Treasury Internal Revenue Service www.irs.gov

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 past 6 years.

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 2025, 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.

• How to report taxable benefits.

• How much is taxable.

• How to treat lump-sum benefit payments.

• Deductions related to your benefits, including a de-

duction or credit you can claim if your repayments are

more than your gross benefits.

The Appendix near the end of this publication explains

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

RRB-1099, or RRB-1042S.

What isn’t covered in this publication. This publication

doesn’t cover the tax rules for the following railroad 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.

• Whether any of your benefits are taxable.

2

Publication 915 (2025)

Useful Items

You may want to see:

Publication

501 Dependents, Standard Deduction, and Filing

Information

501

505 Tax Withholding and Estimated Tax

505

519 U.S. Tax Guide for Aliens

519

575 Pension and Annuity Income

575

590-A Contributions to Individual Retirement

Arrangements (IRAs)

590-A

Form (and Instructions)

1040-ES Estimated Tax for Individuals

Tip: The SSA issues Forms SSA-1099 and SSA-1042S.

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

These forms (tax statements) 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.

1040-ES

SSA-1099 Social Security Benefit Statement

SSA-1099

RRB-1099 Payments by the Railroad Retirement

Board

RRB-1099

W-4V Voluntary Withholding Request

W-4V

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.

Publication 915 (2025)

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 2025, you

and your spouse must combine your incomes and your

benefits to figure whether any of your combined benefits

are taxable. Even if your spouse didn’t receive any benefits, you must add your spouse’s income to yours to figure

whether any of your benefits are taxable.

Tip: If the only income you received during 2025 was your

social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally aren’t taxable and

you probably don’t have to file a return. If you have income

in addition to your benefits, you may have to file a return

even if none of your benefits are taxable. See 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 2025;

• $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 2025.

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.

3

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 2025, for 2025 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.

Example. You are over age 65 and are filing a single return for 2025 and you received social security benefits during

the year. In January 2026, you received a Form SSA-1099 showing net benefits of $1,500 in box 5. You also received a

taxable pension of $17,000 and interest income of $700. You didn’t have any tax-exempt interest income. Your benefits

aren’t taxable for 2025 because your income, as figured on Worksheet A, isn’t more than your base amount ($25,000)

for single.

Even though none of your benefits are taxable, you must file a return for 2025 because your taxable gross income

($18,450) exceeds the minimum filing requirement amount for your filing status.

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

Keep for Your Records:

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 2025, for 2025 and earlier years. (If

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

$1,500

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.

750

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.

17,700

D.

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

-0-

E.

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

$18,450

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.

4

Publication 915 (2025)

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 2025 must be subtracted from the gross benefits you received in 2025. It doesn’t matter whether the

repayment was for a benefit you received in 2025 or in an

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

received in 2025, 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

2025 (box 3 minus box 4). Use the amount in box 5 to figure whether any of your benefits are taxable.

Example. In 2024, you received $3,000 in social security benefits, and in 2025 you received $2,700. In March

2025, the SSA notified you that you should have received

only $2,500 in benefits in 2024. During 2025, you repaid

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

2025 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,

Publication 915 (2025)

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.

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 2025, check the box

on line 6d.

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 -0on Form 1040 or 1040-SR, line 6b. If you are married filing

separately and lived apart from your spouse the entire

year, check the box on line 6d of Form 1040 or 1040-SR

and see Instructions for Form 1040.

6

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 2025.

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.

Publication 915 (2025)

Examples

Example 1. You are single and file Form 1040 for 2025. In addition to receiving social security payments, you 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. You received a Form SSA-1099 in January 2026 that shows your net social security benefits of $5,980

in box 5.

To figure your taxable benefits, you complete Worksheet 1, shown below. On line 6a of your Form 1040, you enter

your net benefits of $5,980. On line 6b, you enter your 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 2025, check the box on Form 1040 or 1040-SR,

line 6d.

• Don’t use this worksheet if you repaid benefits in 2025 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were

more than your gross benefits for 2025 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2025. 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

$5,980

enter this amount on Form 1040 or 1040-SR, line 6a . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

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

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

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

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

• Adoption benefits (Form 8839, line 30),

• 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

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

No.

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

STOP

line 6b.

Yes.

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

9. If you are:

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

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

apart from your spouse for all of 2025, enter $25,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Note: If you are married filing separately and you lived with your spouse at any time in 2025, 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.

None of your benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you

STOP

are married filing separately and you lived apart from your spouse for all of 2025,

check the box on Form 1040 or 1040-SR, line 6d.

Yes.

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

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 2025 . . . . . . . . . . . . . . . . . . . . . .

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

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

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

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

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

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

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

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

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

Tip:

2.

3.

4.

2,990

28,990

-0-

5.

6.

7.

-031,980

-0-

8.

31,980

9.

25,000

10.

6,980

11.

12.

13.

14.

15.

16.

17.

18.

9,000

-06,980

3,490

2,990

-02,990

5,083

19.

$2,990

If you received a lump-sum payment in 2025 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 (2025)

7

Example 2. Casey and Pat Hopkins file a joint return on Form 1040 for 2025. Casey is retired and received a fully

taxable pension of $15,500. Casey also received social security benefits, and Casey’s Form SSA-1099 for 2025 shows

net benefits of $5,600 in box 5. Pat worked during the year and had wages of $14,000. Pat made a deductible payment

to Pat’s IRA account of $1,000 and isn’t covered by a retirement plan at work. Casey and Pat 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 Casey'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 2025, check the box on Form 1040 or 1040-SR,

line 6d.

• Don’t use this worksheet if you repaid benefits in 2025 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were

more than your gross benefits for 2025 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2025. 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

$5,600

enter this amount on Form 1040 or 1040-SR, line 6a . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

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

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

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

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

• Adoption benefits (Form 8839, line 30),

• 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

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

No.

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

STOP

line 6b.

Yes.

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

9. If you are:

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

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

apart from your spouse for all of 2025, enter $25,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Note: If you are married filing separately and you lived with your spouse at any time in 2025, 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.

None of your benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you

STOP

are married filing separately and you lived apart from your spouse for all of 2025, be

sure you check the box on Form 1040 or 1040-SR, line 6d.

Yes.

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

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 2025 . . . . . . . . . . . . . . . . . . . . . .

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

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

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

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

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

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

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

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

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

Tip:

8

2.

3.

4.

2,800

29,750

-0-

5.

6.

7.

-032,550

1,000

8.

31,550

9.

32,000

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

If you received a lump-sum payment in 2025 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 (2025)

Example 3. Jamie and Jessie Johnson file a joint return on Form 1040 for 2025. Jamie is a retired railroad worker and in 2025

received the SSEB portion of tier 1 railroad retirement benefits. Jamie’s Form RRB-1099 shows $10,000 in box 5. Jessie 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

Jamie’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.) Jamie and Jessie 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 2025, check the box on Form 1040 or 1040-SR,

line 6d.

• Don’t use this worksheet if you repaid benefits in 2025 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were

more than your gross benefits for 2025 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2025. 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

$10,000

enter this amount on Form 1040 or 1040-SR, line 6a . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

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

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

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

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

• Adoption benefits (Form 8839, line 30),

• 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

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

No.

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

STOP

line 6b.

Yes.

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

9. If you are:

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

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

apart from your spouse for all of 2025, enter $25,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Note: If you are married filing separately and you lived with your spouse at any time in 2025, 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.

None of your benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you

STOP

are married filing separately and you lived apart from your spouse for all of 2025,

check the box on Form 1040 or 1040-SR, line 6d.

Yes.

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

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 2025 . . . . . . . . . . . . . . . . . . . . . .

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

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

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

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

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

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

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

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

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

Tip:

2.

3.

4.

5,000

40,500

-0-

5.

6.

7.

-045,500

-0-

8.

45,500

9.

32,000

10.

13,500

11.

12.

13.

14.

15.

16.

17.

18.

12,000

1,500

12,000

6,000

5,000

1,275

6,275

8,500

19.

$6,275

If you received a lump-sum payment in 2025 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 (2025)

9

Example 4.

Kris and Taylor Jones are married and live together, but file separate Form 1040 returns for 2025. Taylor did not have

any earned income for 2025. Kris earned $8,000 during 2025. The only other income Kris had for the year was $4,000

net social security benefits (box 5 of Kris’s Form SSA-1099). Kris figures Kris’s taxable benefits by completing

Worksheet 1, shown below. Kris must include 85% of Kris’s social security benefits in Kris’s taxable income because

Kris is married filing separately and lived with Taylor during 2025. See How Much Is Taxable, earlier. Kris enters $4,000

on Kris’s Form 1040, line 6a; and $3,400 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 2025, check the box on Form 1040 or 1040-SR,

line 6d.

• Don’t use this worksheet if you repaid benefits in 2025 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were

more than your gross benefits for 2025 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2025. 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

$4,000

enter this amount on Form 1040 or 1040-SR, line 6a . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

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

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

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

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

• Adoption benefits (Form 8839, line 30),

• 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

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

No.

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

STOP

line 6b.

Yes.

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

9. If you are:

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

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

apart from your spouse for all of 2025, enter $25,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Note: If you are married filing separately and you lived with your spouse at any time in 2025, 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.

None of your benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you

STOP

are married filing separately and you lived apart from your spouse for all of 2025,

check the box on Form 1040 or 1040-SR, line 6d.

Yes.

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

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 2025 . . . . . . . . . . . . . . . . . . . . . .

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

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

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

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

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

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

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

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

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

Tip:

10

2.

3.

4.

2,000

8,000

-0-

5.

6.

7.

-010,000

-0-

8.

10,000

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

8,500

3,400

19.

$3,400

If you received a lump-sum payment in 2025 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 (2025)

Lump-Sum Election

You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2025 in your 2025 income, even if the payment includes benefits for an earlier

year.

Tip: Check the box on Form 1040 or 1040-SR, line 6c, if

you elect to use the lump-sum election method for your

benefits. If any of your benefits are taxable for 2025 and

they include a lump-sum benefit payment that was for an

earlier year, you may be able to reduce the taxable

amount with the lump-sum election.

Tip: 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 2025 income to figure the taxable part of the total benefits received in 2025. 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 2025 (figured without the lump-sum payment for the earlier year).

Caution: Because the earlier year’s taxable benefits are

included in your 2025 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

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

Publication 915 (2025)

completed worksheets to your return. Keep them with your

records.

Caution: 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 2025

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

Terry Jackson is single. In 2024, Terry applied for social

security disability benefits but was denied based on ineligibility. Terry appealed the decision and won. In 2025,

Terry received a lump-sum payment of $6,000, of which

$2,000 was for 2024 and $4,000 was for 2025. Terry also

received $5,000 in social security benefits in 2025, so

Terry’s total benefits in 2025 were $11,000. Terry’s other

income for 2024 and 2025 is as follows.

Income

Wages

Interest income

Dividend income

Fully taxable pension

Total

2024

2025

$20,000

2,000

1,000

$3,500

2,500

1,500

18,000

$23,000 $25,500

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

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

from this publication. Terry doesn’t need to complete

Worksheet 3 because Terry’s lump-sum payment was for

years after 1993.

Terry completes Worksheet 1 to find the amount of taxable benefits for 2025 under the regular method. Terry

completes Worksheet 2 to find the taxable part of the

lump-sum payment for 2024 under the lump-sum election

method. Terry completes Worksheet 4 to decide if the

lump-sum election method will lower Terry’s taxable benefits.

After completing the worksheets, Terry compares the

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

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

Terry chooses to use the lump-sum election method. To

do this, Terry checks the box on Form 1040 or 1040-SR,

line 6c. Terry then enters $11,000 on Form 1040 or

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

line 6b.

Terry’s filled-in worksheets (1, 2, and 4) follow.

11

Terry 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 2025, check the box on Form 1040 or 1040-SR,

line 6d.

• Don’t use this worksheet if you repaid benefits in 2025 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were

more than your gross benefits for 2025 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2025. 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

$11,000

enter this amount on Form 1040 or 1040-SR, line 6a . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

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

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

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

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

• Adoption benefits (Form 8839, line 30),

• 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

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

No.

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

STOP

line 6b.

Yes.

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

9. If you are:

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

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

apart from your spouse for all of 2025, enter $25,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Note: If you are married filing separately and you lived with your spouse at any time in 2025, 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.

None of your benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you

STOP

are married filing separately and you lived apart from your spouse for all of 2025,

check the box on Form 1040 or 1040-SR, line 6d.

Yes.

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

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 2025 . . . . . . . . . . . . . . . . . . . . . .

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

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

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

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

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

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

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

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

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

Tip:

12

2.

3.

4.

5,500

25,500

-0-

5.

6.

7.

-031,000

-0-

8.

31,000

9.

25,000

10.

6,000

11.

12.

13.

14.

15.

16.

17.

18.

9,000

-06,000

3,000

3,000

-03,000

9,350

19.

$3,000

If you received a lump-sum payment in 2025 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 (2025)

Terry 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

2024

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.

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 (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.

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:

1,000

23,000

-0-024,000

-024,000

25,000

-0-

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 2025.

Publication 915 (2025)

13

Terry 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 2025,

minus the lump-sum payment for years before 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. $9,000

Note: If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19, and go to line 20.

Otherwise, go to line 2.

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

4,500

2.

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

25,500

3.

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

-04.

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

-05.

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

30,000

6.

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

-07.

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

30,000

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 2025, skip lines 9 through 16, multiply line 8 by 85% (0.85), and enter the result on line 17.

25,000

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.

5,000

Yes. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

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.

-013. 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.

-017. 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

-0which the lump-sum payment was received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.

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. Check the box on Form 1040 or 1040-SR, line 6c.

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 2025, check the box on Form

1040 or 1040-SR, line 6d.

14

Publication 915 (2025)

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

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 exceeds $3,000. If this deduction is more

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

1. Figure your tax for 2025 with the itemized deduction

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

2. Figure your tax for 2025 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).

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.

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

for 2025 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.

If you have any questions about this negative figure,

contact your local SSA office or your local RRB field

office.

Worksheets

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. Ryan and Jordan file a joint return for 2025.

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

Jordan also received Form SSA-1099 and the amount in

box 5 was ($500). Ryan and Jordan 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.

Publication 915 (2025)

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).

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 2025, check the box on Form 1040 or 1040-SR,

line 6d.

• Don’t use this worksheet if you repaid benefits in 2025 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were

more than your gross benefits for 2025 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2025. 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, 7a, 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 30),

• 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.

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

STOP

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 2025, enter $25,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.

Note: If you are married filing separately and you lived with your spouse at any time in 2025, 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.

None of your benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you

STOP

are married filing separately and you lived apart from your spouse for all of 2025,

check the box on Form 1040 or 1040-SR, line 6d.

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 2025 . . . . . . . . . . . . . . . . . . . . . . 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:

16

If you received a lump-sum payment in 2025 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 (2025)

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 2025.

Publication 915 (2025)

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

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

4.

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:

18

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 2025.

Publication 915 (2025)

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 2025,

minus the lump-sum payment for years before 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 2025, 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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. Check the box on Form 1040 or 1040-SR, line 6c.

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 2025, check the box on Form

1040 or 1040-SR, line 6d.

Publication 915 (2025)

19

of your benefits are taxable. Don’t mail Notice 703 to either the IRS or the SSA.

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.

Caution: 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 2025

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.

Tip: In all your correspondence with the SSA, be sure to

use the claim number shown in box 8.

Box 3—Benefits Paid in 2025

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

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

2025 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

FORM SSA-1099 – SOCIAL SECURITY BENEFIT STATEMENT

2025

• 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 3. Benefits Paid in 2025

Box 4. Benefits Repaid to SSA in 2025

DESCRIPTION OF AMOUNT IN BOX 4

PL

E

DESCRIPTION OF AMOUNT IN BOX 3

Box 5. Net Benefits for 2025 (Box 3 minus Box 4)

Box 7. Address

SA

M

Box 6. Voluntary Federal Income Tax Withheld

Box 8. Claim Number (Use this number if you need to contact SSA.)

Form SSA-1099-SM (1-2026)

20

DO NOT RETURN THIS FORM TO SSA OR IRS

Publication 915 (2025)

this box means that it includes benefits received in 2025

for 1 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 2025.

Additions. The following adjustment items may have

been deducted from your benefits in 2025. 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.”

Tip: 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 2025. The basic

monthly premium in 2025 was $185.00 for most people,

but it could be higher if you were a new enrollee in 2025,

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

in coverage, or the modified adjusted gross income shown

on your 2023 federal income tax return is greater than

$106,000 ($212,000 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. See cms.gov for more information.

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.

Publication 915 (2025)

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 2025. 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 2025 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 2025.

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 2025 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.

21

Benefits for 2025. 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 2025 for 2024, 2023,

and other tax years. The figure shown here is the

amount of any lump-sum benefit payment received in

2025 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 2025

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

you repaid to the SSA in 2025.

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 2025, 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.

22

Other repayments. This is the amount you repaid to the

SSA by direct remittance.

Benefits repaid to the SSA in 2025. 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 2025 (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 2025. 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.This form is for nonresident aliens. It contains the following four additional items

that don’t appear on Form SSA-1099.

Publication 915 (2025)

Form SSA-1042S, Social Security

Benefit Statement 2025 (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 6—Rate of Tax

Box 8—Amount of Tax Refunded

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 2025. 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.

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 2025 (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.

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.

FORM SSA-1042S – SOCIAL SECURITY BENEFIT STATEMENT

2025

• 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 3. Benefits Paid in 2025

Box 4. Benefits Repaid to SSA in 2025

DESCRIPTION OF AMOUNT IN BOX 4

Box 6. Rate of Tax

SA

M

PL

E

DESCRIPTION OF AMOUNT IN BOX 3

Box 5. Net Benefits for 2025 (Box 3 minus Box 4)

Box 10. Address

Box 7. Amount of Tax Withheld

Box 8. Amount of Tax Refunded

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

Box 9. Net Tax Withheld During 2025 (Box 7 minus Box 8)

Form SSA-1042S-SM (1-2026)

Publication 915 (2025)

23

Form RRB-1099, Payments by the

Railroad Retirement Board 2025

Box 3—Gross Social Security Equivalent

Benefit Portion of Tier 1 Paid in 2025

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 2025,

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

2025, 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.

Tip: 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 six or nine 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.

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

tier 1 benefits or special guaranty benefits paid to you in

2025. 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.

Caution: 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.

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

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

UNITED STATES RAILROAD RETIREMENT BOARD

844 N RUSH ST CHICAGO IL 60611-1275

E

1. Claim Number and Payee Code

PL

4. Social Security Equivalent Benefit Portion

of Tier 1 Repaid to RRB in 2025

2. Recipient’s Identification Number

COPY C -

5. Net Social Security Equivalent Benefit

Portion of Tier 1 Paid in 2025

FOR

RECIPIENT’S

RECORDS.

6. Workers’ Compensation Offset in 2025

SA

M

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

24

PAYMENTS BY THE RAILROAD

RETIREMENT BOARD

3. Gross Social Security Equivalent Benefit

Portion of Tier 1 Paid in 2025

PAYER’S FEDERAL IDENTIFYING NO.

FORM RRB-1099

2025

7. Social Security Equivalent Benefit

Portion of Tier 1 Paid for 2024

8. Social Security Equivalent Benefit

Portion of Tier 1 Paid for 2023

9. Social Security Equivalent Benefit

Portion of Tier 1 Paid for Years

Prior to 2023

10. Federal Income Tax Withheld

11. Medicare Premium Total

THIS

INFORMATION

IS BEING

FURNISHED

TO THE

INTERNAL

REVENUE

SERVICE.

DO NOT ATTACH TO YOUR INCOME TAX RETURN

Publication 915 (2025)

Example 1. For the period January through March

2025, 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, 2025, but you didn’t receive your first payment until

April 2025. The payment you received in April was for the

first 3 months of 2025. 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 2025, 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 2025. Your

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

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

2025, you became entitled to Medicare, and $185.00 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 $415.00 ($600 −

$185.00) 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 $1,111.00 ($185.00 × 6 months) deducted from July

through December 2025. 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

2025 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 2025

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

tier 1 benefits you repaid to the RRB in 2025. 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

Publication 915 (2025)

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 2025 that were for 2025 or for 1 or more

years before 2025. 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 2025.

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 2025.

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 2025, you

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

From May through August 2025, $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 2024. You also became entitled to, and received from the SSA, a social security benefit of $300 a month beginning May 1, 2025. The

SSA later authorized the RRB to pay that benefit. In August 2025, 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 2025 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: SSA will provide Form SSA-1099, which will include the $900 in benefits paid by SSA for the months of

May through July 2025.

Box 5—Net Social Security Equivalent

Benefit Portion of Tier 1 Paid in 2025

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

SSEB portion of tier 1 benefits paid to you in 2025. 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 2025, you should add the amounts in box 5 of all

Forms RRB-1099 to determine your net amount of SSEB

payments for 2025. 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

25

money than you received in 2025. For more information,

see Repayments More Than Gross Benefits, earlier.

Box 9—Social Security Equivalent Benefit

Portion of Tier 1 Paid for Years Prior to 2023

Box 6—Workers’ Compensation Offset in

2025

The figure shown in this box is the amount of SSEB benefits paid to you in 2025 that was for 2022 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.

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 2025, 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 2024 or

2023

The figure shown in each applicable box is the amount of

SSEB benefits paid to you in 2025 that was for 2024 or

2023. This amount is included in the amount shown in

box 3.

United States Railroad Retirement Board

844 N Rush St Chicago IL 60611-1275

Payer’s Federal Identifying No.

4. Chapter 4 Status Code

M

2. Chapter Indicator

3. Chapter 3 Status Code

SA

1. Income Code

5. Employee Contributions

Box 11—Medicare Premium Total

This is only for informational purposes and the RRB does

not report this amount to the IRS. This is the total amount

of Part B, Part C, and/or Part D Medicare premiums deducted from your railroad retirement annuity payments in

2025. The Medicare total is normally shown on Form

RRB-1099. However, if Form RRB-1099 is not required for

your 2025 taxes, then this total will be shown on Form

RRB-1099-R.

Form RRB-1042S, Payments by the

Railroad Retirement Board 2025

(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

Statement for Nonresident Alien

Recipients of Payments by the Railroad

Retirement Board

6. Claim Number and Payee Code

PL

E

Amendment Number

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

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

federal income tax withheld on your 2025 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.

2025

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

Unique Form Identifier

Box 10—Federal Income Tax Withheld

Copy B - For Recipient’s Records

This information is being furnished to the

Internal Revenue Service

7. Recipient’s U.S. Taxpayer Identification

Number

8. Recipient’s Chapter 3 Status Code

9. Recipient’s Date of Birth

10. Gross Benefit Paid in 2025

11. Benefit Repaid to RRB in 2025

12. Net Benefit Paid in 2025

13. Federal Tax Withheld

14. Country

15. Tax Rate

16. Exemption Code

17. Medicare Premium Total

FORM RRB-1042S (01-26)

26

Publication 915 (2025)

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

that year.

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

2025 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 six or nine 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 2025

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

paid to you in 2025. It includes any benefits paid in 2025

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;

Publication 915 (2025)

• 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.

Caution: 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

2025, 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, 2025, but you didn’t receive your first payment until

April 2025. The payment you received in April was for the

first 3 months of 2025. 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 2025, 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 2025. Your

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

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

2025, you became entitled to Medicare, and $185.00 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 $415.00 ($600 −

$185.00) 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 $1,110.00 ($185.00 × 6 months) deducted from July

through December 2025. The remainder of your tier 1 payments, the NSSEB portion of $4,200 ($350 × 12 months),

27

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

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

2025 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 2025

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

you repaid to the RRB in 2025, including any benefits you

repaid in 2025 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 2025 that were for 2025 or for 1 or more

years before 2025. 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 2025.

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 2025.

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 2025, you

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

From May through August 2025, $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 2024. You also became entitled to, and received from the SSA, a social security benefit of $300 a month beginning May 1, 2025. The

SSA later authorized the RRB to pay that benefit. In August 2025, 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 2025 were kept by the RRB to offset your $900 SSEB

overpayment for that same period. Box 11 of your Form

28

RRB-1042S will show $900 as the SSEB portion of tier 1

benefits you repaid to the RRB.

Note: The SSA will provide Form SSA-1099, which will

include the $900 in benefits paid by SSA for the months of

May through July 2025.

Box 12—Net Benefit Paid in 2025

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

paid to you in 2025. 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 2025, you

should add the amounts in box 12 of all Forms

RRB-1042S to determine your net amount of payments for

2025. 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 2025. 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 2025

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 2025, 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 2025. 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.

Publication 915 (2025)

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 retirement annuity payments shown on your Form RRB-1042S.

See Pub. 519 for more information on nonresident aliens.

Tip: 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.

• 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) pro-

gram 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.

Go to IRS.gov/TCE or download the free IRS2Go app

for information on free tax return preparation.

• MilTax. Members of the U.S. Armed Forces and quali-

fied veterans may use MilTax, a free tax service 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 (EITC).

• The Online EIN Application (IRS.gov/EIN) helps you

get an employer identification number (EIN) at no

cost.

Tax reform. Tax reform legislation impacting federal

taxes, credits, and deductions was enacted in P.L. 119-21,

commonly known as the One Big Beautiful Bill Act, on July

4, 2025. Go to IRS.gov/OBBB for more information and

updates on how this legislation affects your taxes.

• The Tax Withholding Estimator (IRS.gov/W4App)

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.

• The Sales Tax Deduction Calculator (IRS.gov/

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.

Publication 915 (2025)

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.

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 publica-

tions. You will find details on the most recent tax

changes and interactive links to help you find answers

to your questions.

• You may also be able to access tax information in your

e-filing software.

29

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

• 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

CAUTION 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.

Business tax account. If you are a sole proprietor, a

partnership, an S corporation, a C corporation, or a single-member limited liability company (LLC), you can view

your tax information on record with the IRS and do more

with a business tax account. Go to IRS.gov/

BusinessAccount for more information.

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.

Online tax information in other languages. You can

find information on IRS.gov/MyLanguage if English isn’t

your native language.

Over-the-Phone Interpreter (OPI) Service. The IRS offers the OPI Service to taxpayers needing language interpretation. The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every

30

VITA/TCE tax return site. This service is available in Spanish, Mandarin, Cantonese, Korean, Vietnamese, Russian,

and Haitian Creole.

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-ready, 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.

Alternative media preference. 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.

Mobile-friendly forms. You’ll need an IRS Online Account (OLA) to complete mobile-friendly forms that require

signatures. You’ll have the option to submit your form(s)

online or download a copy for mailing. You’ll need scans of

your documents to support your submission. Go to

IRS.gov/MobileFriendlyForms for more information.

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.

Publication 915 (2025)

• Access your tax records, including key data from your

• Download the official IRS2Go app to your mobile de-

• View digital copies of select notices from the IRS.

• Approve or reject authorization requests from tax pro-

• Call the automated refund hotline at 800-829-1954.

most recent tax return, and transcripts.

fessionals.

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 OLA. 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,

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.

vice to check your refund status.

The IRS can’t issue refunds before mid-February

for returns that claimed the EITC or the additional

CAUTION child tax credit (ACTC). This applies to the entire

refund, not just the portion associated with these credits.

!

Making a tax payment. The IRS recommends paying

electronically whenever possible. Options to pay electronically are included in the list below. 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 taxes from your bank account. It’s

free and secure, and no sign-in is required. You can

change or cancel within 2 days of scheduled payment.

• Debit Card, Credit Card, or Digital Wallet: Choose an

approved payment processor to pay online or by

phone.

• 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: This is the

best option for businesses. Enrollment is required.

Reporting and resolving your tax-related identity

theft issues.

• Check or Money Order: Mail your payment to the ad-

• Tax-related identity theft happens when someone

• Cash: You may be able to pay your taxes with cash at

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.

dress listed on the notice or instructions.

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 and easy.

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/1040X for information and updates.

• Go to IRS.gov/Refunds.

Publication 915 (2025)

31

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 sysCAUTION tem, 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.

IRS Document Upload Tool. You may be able to use

the Document Upload Tool to respond digitally to eligible

IRS notices and letters by securely uploading required

documents online through IRS.gov. For more information,

go to IRS.gov/DUT.

Schedule LEP. 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

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/TAC 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.”

————————————————————————

Below is a message to you from the Taxpayer Advocate

Service, an independent organization established by Congress.

The Taxpayer Advocate Service (TAS)

Is Here To Help You

What Is the Taxpayer Advocate Service?

The Taxpayer Advocate Service (TAS) is an independent

organization within the Internal Revenue Service (IRS).

32

TAS helps taxpayers resolve problems with the IRS,

makes administrative and legislative recommendations to

prevent or correct the problems, and protects taxpayer

rights. We work to ensure that every taxpayer is treated

fairly and that you know and understand your rights under

the Taxpayer Bill of Rights. We are Your Voice at the IRS.

How Can TAS Help Me?

TAS can help you resolve problems that you haven’t been

able to resolve with the IRS on your own. Always try to resolve your problem with the IRS first, but if you can’t, then

come to TAS. Our services are free.

• TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for TAS help if your IRS

problem is causing financial difficulty, if you’ve tried

and been unable to resolve your issue with the IRS, or

if you believe an IRS system, process, or procedure

just isn’t working as it should.

• To get help any time with general tax topics, visit

www.TaxpayerAdvocate.IRS.gov. The site can help

you with common tax issues and situations, such as

what to do if you make a mistake on your return or if

you get a notice from the IRS.

• TAS works to resolve large-scale (systemic) problems

that affect many taxpayers. You can report systemic issues at www.IRS.gov/SAMS. (Be sure not to include

any personal identifiable information.)

How Do I Contact TAS?

TAS has offices in every state, the District of Columbia,

and Puerto Rico. To find your local advocate’s number:

• Go to www.TaxpayerAdvocate.IRS.gov/Contact-Us,

• Check your local directory, or

• Call TAS toll free at 877-777-4778.

What Are My Rights as a Taxpayer?

The Taxpayer Bill of Rights describes ten basic rights that

all taxpayers have when dealing with the IRS. Go to

www.TaxpayerAdvocate.IRS.gov/Taxpayer-Rights

for

more information about the rights, what they mean to you,

and how they apply to specific situations you may encounter with the IRS. TAS strives to protect taxpayer rights and

ensure the IRS is administering the tax law in a fair and

equitable way.

Publication 915 (2025)

Index

To help us develop a more useful index, please let us know if you have ideas for index entries.

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

A

Assistance (See Tax help)

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

T

Tax help 29

Taxable benefits:

B

Determination of 3, 6

Maximum taxable part 6

Base amount 3

Person receiving benefits

C

determines 5

Worksheets:

Canadian social security benefits 6

Examples 6, 15

Children's benefits 3

Quick calculation, sample 4

M

Which to use 6

D

Missing children, photographs of 2 Total income, figuring 3

Deductions related to benefits 15

my Social Security account 2

exceeds $3,000.00 15

U

Disability benefits repaid 15

N

U.S. citizens residing abroad 5

U.S. residents:

E

Nonresident aliens 5

Canadian or German social security

Form

RRB-1042S

26

Estimated tax 5

benefits paid to 6

Form SSA-1042S 23

F

Nontaxable benefits 6

W

Form 1040 or 1040-SR 6

Withholding 5

P

Form RRB-1042S 26

Exemption from 6

Permanent resident aliens 5

Form RRB-1099 11, 24

Form W-4V 5

Publications (See Tax help)

Form SSA-1042S 23

Voluntary 5

Form SSA-1099 11, 20

Worksheets

R

Form W-4V 5

Lump-sum election:

Railroad retirement benefits 2

Future Developments:

Blank Worksheet 4 19

Repayments:

Product Page 1

Filled-in Worksheet 4 14

Benefits received in earlier year 5,

Lump-sum

payment:

15

G

Blank

Worksheet

2 17

Disability benefits 15

German social security benefits 6

Blank Worksheet 3 18

Gross benefits 5, 15

Filled-in Worksheet 1 12

Reporting requirements 6

J

Filled-in Worksheet 2 13

Lump-sum

payment

11

Joint returns 15

Taxable benefits:

S

Blank Worksheet 1 15

L

Filled-in Worksheet 1 7-10

Social Security benefits 2

Lump-sum election 11

Publication 915 (2025)

33