PDF document

- 1 -

                       Userid: CPM                       Schema: tipx Leadpct: 100% Pt. size: 10     Draft           Ok to Print
AH XSL/XML             Fileid: … tions/p915/2023/a/xml/cycle02/source                            (Init. & Date) _______

Page 1 of 33                                                                                      15:42 - 4-Dec-2023

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

            Department of the Treasury                   Contents
            Internal Revenue Service
                                                         Future Developments . . . . . . . . . . . . . . . . . . . . . . .          1
                                                         Reminders    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Publication 915
Cat. No. 15320P                                          Introduction   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
                                                         Are Any of Your Benefits Taxable? . . . . . . . . . . . . .                3
                                                         How To Report Your Benefits              . . . . . . . . . . . . . . . . . 6
Social 
                                                         How Much Is Taxable?           . . . . . . . . . . . . . . . . . . . . . . 6
Security                                                 Lump-Sum Election          . . . . . . . . . . . . . . . . . . . . . . .   11
                                                         Deductions Related to Your Benefits                  . . . . . . . . . .   15
and                                                      Worksheets     . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   15
                                                         Appendix     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Equivalent 
                                                         How To Get Tax Help        . . . . . . . . . . . . . . . . . . . . . . .   29
Railroad                                                 Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  33

Retirement 
                                                         Future Developments
                                                         For  the  latest  information  about  developments  related  to 
Benefits                                                 Pub.  915,  such  as  legislation  enacted  after  it  was 
                                                         published, go to IRS.gov/Pub915.
For use in preparing

2023 Returns                                             Reminders
                                                         Filing  status  name  changed  to  qualifying  surviving 
                                                         spouse.      The  filing  status  qualifying  widow(er)  is  now 
                                                         called qualifying surviving spouse. The rules for the filing 
                                                         status have not changed. The same rules that applied for 
                                                         qualifying widow(er) apply to qualifying surviving spouse. 
                                                         See Qualifying  Surviving  Spouse  in  the  Instructions  for 
                                                         Form 1040 for details.
                                                         Lines  1a  through  1z  on  Forms  1040  and  1040-SR. 
                                                         Line  1  is  expanded  and  there  are  lines  1a  through  1z. 
                                                         Some amounts that in prior years were reported on Form 
                                                         1040 and Form 1040-SR, are now reported on Schedule 1 
                                                         (Form 1040).
                                                         • Scholarships and fellowship grants are now reported 
                                                           on Schedule 1, line 8r.
                                                         • Pension or annuity from a nonqualified deferred com-
                                                           pensation plan or a nongovernmental section 457 plan 
                                                           is now reported on Schedule 1, line 8t.
                                                         • Wages earned while incarcerated are now reported on 
                                                           Schedule 1, line 8u.
                                                         Line 6c on Forms 1040 and 1040-SR.                     A checkbox was 
                                                         added  on  line  6c.  Taxpayers  who  elect  to  use  the 
                                                         lump-sum election method for their benefits will check this 
                                                         box. See Lump-Sum Election, later.
Get forms and other information faster and easier at:
• 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 30, 2023

- 2 -

Page 2 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

my Social Security account. Social security beneficia- • How to report taxable benefits.
ries may quickly and easily obtain information from the So-
• How much is taxable.
cial Security Administration's (SSA's) website with a my
Social Security account to: • How to treat lump-sum benefit payments.
• Keep track of your earnings and verify them every • Deductions related to your benefits, including a de-
year, duction or credit you can claim if your repayments are
more than your gross benefits.
• Get an estimate of your future benefits if you are still
working, The Appendix near the end of this publication explains
items shown on your Form SSA-1099, SSA-1042S,
• Get a letter with proof of your benefits if you currently
RRB-1099, or RRB-1042S.
receive them,
• Change your address, What isn’t covered in this publication. This publication
doesn’t cover the tax rules for the following railroad retire-
• Start or change your direct deposit, ment benefits.
• Get a replacement Medicare card, and
• Non-social security equivalent benefit (NSSEB) por-
• Get a replacement Form SSA-1099 or SSA-1042S for tion of tier 1 benefits.
the tax season.
• Tier 2 benefits.
For more information and to set up an account, go to
SSA.gov/myaccount. • Vested dual benefits.
Photographs of missing children. The IRS is a proud • Supplemental annuity benefits.
partner with the National Center for Missing & Exploited For information on these taxable pension benefits, see
Children® (NCMEC). Photographs of missing children se- Pub. 575, Pension and Annuity Income.
lected by the Center may appear in this publication on pa- This publication also doesn’t cover the tax rules for for-
ges that would otherwise be blank. You can help bring eign social security benefits. These benefits are taxable
these children home by looking at the photographs and as annuities, unless they are exempt from U.S. tax or trea-
calling 1-800-THE-LOST (1-800-843-5678) if you recog- ted as a U.S. social security benefit under a tax treaty.
nize a child.
Comments and suggestions. We welcome your com-
ments about this publication and suggestions for future
editions.
Introduction You can send us comments through IRS.gov/
This publication explains the federal income tax rules for FormComments. Or, you can write to the Internal Revenue
social security benefits and equivalent tier 1 railroad retire- Service, Tax Forms and Publications, 1111 Constitution
ment benefits. It is prepared through the joint efforts of the Ave. NW, IR-6526, Washington, DC 20224.
IRS, the Social Security Administration (SSA), and the Although we can’t respond individually to each com-
U.S. Railroad Retirement Board (RRB). ment received, we do appreciate your feedback and will
Social security benefits include monthly retirement, sur- consider your comments and suggestions as we revise
vivor, and disability benefits. They don’t include Supple- our tax forms, instructions, and publications. Don’t send
mental Security Income (SSI) payments, which aren’t tax- tax questions, tax returns, or payments to the above ad-
able. dress.
Equivalent tier 1 railroad retirement benefits are the part Getting answers to your tax questions. If you have
of tier 1 benefits that a railroad employee or beneficiary a tax question not answered by this publication or the How
would have been entitled to receive under the social se- To Get Tax Help section at the end of this publication, go
curity system. They are commonly called the social secur- to the IRS Interactive Tax Assistant page at IRS.gov/
ity equivalent benefit (SSEB) portion of tier 1 benefits. Help/ITA where you can find topics by using the search
If you received these benefits during 2023, you should feature or viewing the categories listed.
have received a Form SSA-1099, Social Security Benefit
Statement; Form RRB-1099, Payments by the Railroad Getting tax forms, instructions, and publications.
Retirement Board; Form SSA-1042S, Social Security Ben- Go to IRS.gov/Forms to download current and prior-year
efit Statement; or Form RRB-1042S, Statement for Non- forms, instructions, and publications.
resident Alien Recipients of Payments by the Railroad Re- Ordering tax forms, instructions, and publications.
tirement Board, showing the amount. Go to IRS.gov/OrderForms to order current forms, instruc-
tions, and publications; call 800-829-3676 to order
Note. When the term “benefits” is used in this publica-
prior-year forms and instructions. The IRS will process
tion, it applies to both social security benefits and the
your order for forms and publications as soon as possible.
SSEB portion of tier 1 railroad retirement benefits.
Don’t resubmit requests you’ve already sent us. You can
What is covered in this publication. This publication get forms and publications faster online.
covers the following topics.
• Whether any of your benefits are taxable.

Page 2 Publication 915 (2023)

- 3 -

Page 3 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

Useful Items report the amounts paid and repaid, and taxes withheld for
You may want to see: a tax year. You may receive more than one of these forms
for the same tax year. See the Appendix, later, for more in-
Publication formation.
501 501 Dependents, Standard Deduction, and Filing
Information Each original Form RRB-1099 or RRB-1042S is valid un-
less it has been corrected. The RRB will issue a corrected
505 505 Tax Withholding and Estimated Tax Form RRB-1099 or RRB-1042S if there is an error in the
519 519 U.S. Tax Guide for Aliens original. A corrected Form RRB-1099 or RRB-1042S is in-
575 575 Pension and Annuity Income dicated as “CORRECTED” and replaces the correspond-
590-A 590-A Contributions to Individual Retirement ing original Form RRB-1099 or RRB-1042S. You must use
Arrangements (IRAs) the latest corrected Form RRB-1099 or RRB-1042S you
received and any original Form RRB-1099 or RRB-1042S
Form (and Instructions) that the RRB hasn’t corrected when you determine what
1040-ES 1040-ES Estimated Tax for Individuals amounts to report on your tax return.

SSA-1099 SSA-1099 Social Security Benefit Statement Figuring total income. To figure the total of one-half of
RRB-1099 RRB-1099 Payments by the Railroad Retirement your benefits plus your other income, use Worksheet A,
Board discussed later. If the total is more than your base amount,
W-4V W-4V Voluntary Withholding Request part of your benefits may be taxable.
See How To Get Tax Help at the end of this publication for If you are married and file a joint return for 2023, you
information about getting these publications and forms. and your spouse must combine your incomes and your
benefits to figure whether any of your combined benefits
are taxable. Even if your spouse didn’t receive any bene-
fits, you must add your spouse's income to yours to figure
Are Any of Your Benefits whether any of your benefits are taxable.
Taxable? If the only income you received during 2023 was
TIP your social security or the SSEB portion of tier 1
To find out whether any of your benefits shown on Forms railroad retirement benefits, your benefits gener-
SSA-1099 and RRB-1099 may be taxable, compare the ally aren’t taxable and you probably don’t have to file a re-
base amount (explained later) for your filing status with the turn. If you have income in addition to your benefits, you
total of: may have to file a return even if none of your benefits are
taxable. See Pub. 501 or your tax return instructions to
1. One-half of your benefits; plus find out if you have to file a return.
2. All your other income, including tax-exempt interest.
Base amount. Your base amount is:
Exclusions. When making this comparison, don’t reduce
your other income by any exclusions for: • $25,000 if you are single, head of household, or quali-
fying surviving spouse;
• Interest from qualified U.S. savings bonds,
• $25,000 if you are married filing separately and lived
• Employer-provided adoption benefits, apart from your spouse for all of 2023;
• Interest on education loans,
• $32,000 if you are married filing jointly; or
• Foreign earned income or foreign housing, or
• $0 if you are married filing separately and lived with
• Income earned by bona fide residents of American your spouse at any time during 2023.
Samoa or Puerto Rico.
Worksheet A. You can use Worksheet A to figure the
Children's benefits. The rules in this publication apply to amount of income to compare with your base amount.
benefits received by children. See Who is taxed, later. This is a quick way to check whether some of your bene-
fits may be taxable.
The SSA issues Forms SSA-1099 and
TIP SSA-1042S. The RRB issues Forms RRB-1099
and RRB-1042S. These forms (tax statements)

Publication 915 (2023) Page 3

- 4 -

Page 4 of 33           Fileid: … tions/p915/2023/a/xml/cycle02/source                                                                                15:42 - 4-Dec-2023

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

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

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

A.     Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Include the 
       full amount of any lump-sum benefit payments received in 2023, for 2023 and earlier years. (If 
       you received more than one form, combine the amounts from box 5 and enter the total.) . . . . .                                               A.  
Note. If the amount on line A is zero or less, stop here; none of your benefits are taxable this year.

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

C.     Enter your total income that is taxable (excluding line A), such as pensions, wages, interest, 
       ordinary dividends, and capital gain distributions. Don’t reduce your income by any deductions, 
       exclusions (listed earlier), or exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            C.  

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

E.     Add lines B, C, and D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E. 
Note. Compare the amount on line E to your base amount for your filing status. If the amount on line E equals or is less than the base amount for 
your filing status, none of your benefits are taxable this year. If the amount on line E is more than your base amount, some of your benefits may be 
taxable. You need to complete Worksheet 1. If none of your benefits are taxable, but you must otherwise file a tax return, see Benefits not taxable, 
later, under How To Report Your Benefits.

Example. You and your spouse (both over age 65) are filing a joint return for 2023 and you both received social 
security benefits during the year. In January 2024, you received a Form SSA-1099 showing net benefits of $1,500 in 
box 5. Your spouse received a Form SSA-1099 showing net benefits of $700 in box 5. You also received a taxable 
pension of $30,100 and interest income of $700. You didn’t have any tax-exempt interest income. Your benefits aren’t 
taxable for 2023 because your income, as figured on Worksheet A, isn’t more than your base amount ($32,000) for 
married filing jointly.
   Even though none of your benefits are taxable, you must file a return for 2023 because your taxable gross income 
($30,800) exceeds the minimum filing requirement amount for your filing status. 

Filled-in Worksheet A. A Quick Way To Check if Your Benefits May Be Taxable
Note. If you plan to file a joint income tax return, include your spouse's amounts, if any, on lines A, C, and D.

A.     Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Include the 
       full amount of any lump-sum benefit payments received in 2023, for 2023 and earlier years. (If 
       you received more than one form, combine the amounts from box 5 and enter the total.) . . . . .                                               A. $2,200
Note. If the amount on line A is zero or less, stop here; none of your benefits are taxable this year.

B.     Multiply line A by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     B. 1,100

C.     Enter your total income that is taxable (excluding line A), such as pensions, wages, interest, 
       ordinary dividends, and capital gain distributions. Don’t reduce your income by any deductions, 
       exclusions (listed earlier), or exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            C. 30,800

D.     Enter any tax-exempt interest income, such as interest on municipal bonds . . . . . . . . . . . . . . .                                       D. -0-

E.     Add lines B, C, and D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E. $31,900
Note. Compare the amount on line E to your base amount for your filing status. If the amount on line E equals or is less than the base amount for 
your filing status, none of your benefits are taxable this year. If the amount on line E is more than your base amount, some of your benefits may be 
taxable and you will need to complete Worksheet 1. If none of your benefits are taxable, but you must otherwise file a tax return, see Benefits not 
taxable, later, under How To Report Your Benefits.

Page 4                                                                                                                                               Publication 915 (2023)

- 5 -

Page 5 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

Who is taxed. Benefits are included in the taxable in- with the RRB to provide citizenship and residency infor-
come (to the extent they are taxable) of the person who mation. If you don’t file Form RRB-1001, the RRB will con-
has the legal right to receive the benefits. For example, if sider you a nonresident alien and withhold tax from your
you and your child receive benefits, but the check for your railroad retirement benefits at a 30% rate. Contact the
child is made out in your name, you must use only your RRB to get this form.
part of the benefits to see whether any benefits are taxa-
ble to you. One-half of the part that belongs to your child Lawful permanent residents. For U.S. income tax pur-
must be added to your child's other income to see poses, lawful permanent residents (green card holders)
whether any of those benefits are taxable to your child. are considered resident aliens until their lawful permanent
resident status under the immigration laws is either taken
Repayment of benefits. Any repayment of benefits you away or is administratively or judicially determined to have
made during 2023 must be subtracted from the gross ben- been abandoned. Social security benefits paid to a green
efits you received in 2023. It doesn’t matter whether the card holder are not subject to 30% withholding. If you are
repayment was for a benefit you received in 2023 or in an a green card holder and tax was withheld in error on your
earlier year. If you repaid more than the gross benefits you social security benefits because you have a foreign ad-
received in 2023, see Repayments More Than Gross Ben- dress, the withholding tax is refundable by the SSA or the
efits, later. IRS. The SSA will refund taxes erroneously withheld if the
Your gross benefits are shown in box 3 of Form refund can be processed during the same calendar year in
SSA-1099 or RRB-1099. Your repayments are shown in which the tax was withheld. If the SSA can’t refund the
box 4. The amount in box 5 shows your net benefits for taxes withheld, you must file a Form 1040 or 1040-SR with
2023 (box 3 minus box 4). Use the amount in box 5 to fig- the Internal Revenue Service Center, Austin, TX 73301, to
ure whether any of your benefits are taxable. determine if you are entitled to a refund. You must also at-
tach the following information to your Form 1040 or
Example. In 2022, you received $3,000 in social se- 1040-SR.
curity benefits, and in 2023 you received $2,700. In March
2023, the SSA notified you that you should have received • A copy of the Form SSA-1042S.
only $2,500 in benefits in 2022. During 2023, you repaid • A copy of the “green card” unless you are a bona fide
$500 to the SSA. The Form SSA-1099 you received for resident of American Samoa.
2023 shows $2,700 in box 3 (gross amount) and $500 in
box 4 (repayment). The amount in box 5 shows your net • A signed declaration that includes the following state-
ments:
benefits of $2,200 ($2,700 minus $500).
“The SSA should not have withheld federal income tax
Tax withholding and estimated tax. You can choose to from my social security benefits because I am a U.S. law-
have federal income tax withheld from your social security ful permanent resident and my green card has been nei-
benefits and/or the SSEB portion of your tier 1 railroad re- ther revoked nor administratively or judicially determined
tirement benefits. If you choose to do this, you must com- to have been abandoned. I am filing a U.S. income tax re-
plete a Form W-4V. turn for the tax year as a resident alien reporting all of my
If you don’t choose to have income tax withheld, you worldwide income. I have not claimed benefits for the tax
may have to request additional withholding from other in- year under an income tax treaty as a nonresident alien.”
come or pay estimated tax during the year. For details,
see Pub. 505, or the Instructions for Form 1040-ES. Nonresident aliens. A nonresident alien is an individual
who isn’t a citizen or resident of the United States. If you
U.S. citizens residing abroad. U.S. citizens who are are a nonresident alien, the rules discussed in this publi-
residents of the following countries are exempt from U.S. cation don’t apply to you. Instead, 85% of your benefits
tax on their benefits. are taxed at a 30% rate, unless exempt (or subject to a
• Canada. lower rate) by treaty. You will receive a Form SSA-1042S
or RRB-1042S showing the amount of your benefits.
• Egypt. These forms will also show the tax rate and the amount of
• Germany. tax withheld from your benefits.
Under tax treaties with the following countries, resi-
• Ireland. dents of these countries are exempt from U.S. tax on their
• Israel. benefits.
• Italy. (You must also be a citizen of Italy for the exemp- • Canada.
tion to apply.) • Egypt.
• Romania. • Germany.
• United Kingdom. • Ireland.
The SSA won’t withhold U.S. tax from your benefits if
• Israel.
you are a U.S. citizen.
The RRB will withhold U.S. tax from your benefits un- • Italy.
less you file Form RRB-1001, Nonresident Questionnaire, • Japan.

Publication 915 (2023) Page 5

- 6 -

Page 6 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

• Romania.
• United Kingdom. How Much Is Taxable?
Under a treaty with India, benefits paid to individuals
who are both residents and nationals of India are exempt If part of your benefits are taxable, how much is taxable
from U.S. tax if the benefits are for services performed for depends on the total amount of your benefits and other in-
the United States, its subdivisions, or local government come. Generally, the higher that total amount, the greater
authorities. the taxable part of your benefits.
If you are a resident of Switzerland, your total benefit
amount will be taxed at a 15% rate. Maximum taxable part. Generally, up to 50% of your
For more information on whether you are a nonresident benefits will be taxable. However, up to 85% of your bene-
alien, see Pub. 519. fits can be taxable if either of the following situations ap-
plies to you.
Exemption from withholding. If your social security
benefits are exempt from tax because you are a resident • The total of one-half of your benefits and all your other
income is more than $34,000 ($44,000 if you are mar-
of one of the treaty countries listed, the SSA won’t with-
ried filing jointly).
hold U.S. tax from your benefits.
If your railroad retirement benefits are exempt from tax • You are married filing separately and lived with your
because you are a resident of one of the treaty countries spouse at any time during 2023.
listed, you can claim an exemption from withholding by fil-
ing Form RRB-1001 with the RRB. Contact the RRB to get Which worksheet to use. A worksheet you can use to
this form. figure your taxable benefits is in the Instructions for Form
1040. You can use either that worksheet or Worksheet 1 in
Canadian or German social security benefits paid to this publication, unless any of the following situations ap-
U.S. residents. Under income tax treaties with Canada plies to you.
and Germany, social security benefits paid by those coun-
1. You contributed to a traditional individual retirement
tries to U.S. residents are treated for U.S. income tax pur-
arrangement (IRA) and you or your spouse is covered
poses as if they were paid under the social security legis-
by a retirement plan at work. In this situation, you must
lation of the United States. If you receive social security
use the special worksheets in Appendix B of Pub.
benefits from Canada or Germany, include them on line 1
590-A to figure both your IRA deduction and your tax-
of Worksheet 1.
able benefits.
2. Situation 1 doesn’t apply and you take an exclusion
for interest from qualified U.S. savings bonds (Form
How To Report Your Benefits
8815), for adoption benefits (Form 8839), for foreign
If part of your benefits are taxable, you must use Form earned income or housing (Form 2555), or for income
1040 or 1040-SR. earned in American Samoa (Form 4563) or Puerto
Rico by bona fide residents. In this situation, you must
Reporting on Form 1040 or 1040-SR. Report your net use Worksheet 1 in this publication to figure your taxa-
benefits (the total amount from box 5 of all your Forms ble benefits.
SSA-1099 and RRB-1099) on line 6a and the taxable part 3. You received a lump-sum payment for an earlier year.
on line 6b. If you are married filing separately and you In this situation, also complete Worksheet 2 or and 3
lived apart from your spouse for all of 2023, also enter “D” Worksheet 4 in this publication. See Lump-Sum Elec-
to the right of the word “benefits” on line 6a. tion, later.
Benefits not taxable. Report your net benefits (the total
amount from box 5 of all your Forms SSA-1099 and Examples
RRB-1099) on Form 1040 or 1040-SR, line 6a. Enter -0-
on Form 1040 or 1040-SR, line 6b. If you are married filing A few examples you can use as a guide to figure the taxa-
separately and you lived apart from your spouse for all of ble part of your benefits follow.
2023, also enter “D” to the right of the word “benefits” on
Form 1040 or 1040-SR, line 6a.

Page 6 Publication 915 (2023)

- 7 -

Page 7 of 33          Fileid: … tions/p915/2023/a/xml/cycle02/source                                                 15:42 - 4-Dec-2023

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

Examples

Example 1. George White is single and files Form 1040 for 2023. In addition to receiving social security payments, he 
received a fully taxable pension of $18,600, wages from a part-time job of $9,400, and taxable interest income of $990, 
for a total of $28,990. He received a Form SSA-1099 in January 2024 that shows his net social security benefits of 
$5,980 in box 5. 
  To figure his taxable benefits, George completes Worksheet 1, shown below. On line 6a of his Form 1040, George 
enters his net benefits of $5,980. On line 6b, he enters his taxable benefits of $2,990.

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

Before you begin:
•   If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of the word “benefits” on 
    Form 1040 or 1040-SR, line 6a.
•   Don’t use this worksheet if you repaid benefits in 2023 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were 
    more than your gross benefits for 2023 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2023. For 
    more information, see Repayments More Than Gross Benefits.
•   If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, don’t include the amount 
    from line 2b of Form 1040 or 1040-SR on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 1040), line 2.
 1. Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Also 
    enter this amount on Form 1040 or 1040-SR, line 6a . . . . . . . . . . . . . . . . . . . . . . . . . .  1. $5,980
 2. Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           2. 2,990
 3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 . . . . . . . . . . . . . . . . .                                             3. 28,990
 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                              4. -0-
 5. Enter the total of any exclusions/adjustments for:
    • Adoption benefits (Form 8839, line 28),
    • Foreign earned income or housing (Form 2555, lines 45 and 50), and
    • Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto 
      Rico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  5. -0-
 6. Combine lines 2, 3, 4, and 5 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                6. 31,980
 7.  Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 . . . . . . .                                                   7. -0-
 8. Is the amount on line 7 less than the amount on line 6? 
      No.      STOP  None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, 
                     line 6b.
      Yes.     Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    8. 31,980
 9. If you are:
    • Married filing jointly, enter $32,000; or 
    • Single, head of household, qualifying surviving spouse, or married filing separately and you lived 
      apart from your spouse for all of 2023, enter $25,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                             9. 25,000
    Note. If you are married filing separately and you lived with your spouse at any time in 2023, skip lines 9 
    through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18.
10. Is the amount on line 9 less than the amount on line 8? 
      No.      STOP  None of your benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you 
                     are married filing separately and you  lived apart from your spouse for all of 2023, be 
                     sure you entered “D” to the right of the word “benefits” on Form 1040 or 1040-SR, 
                     line 6a.
      Yes.     Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   10. 6,980
11. Enter $12,000 if married filing jointly; or $9,000 if single, head of household, qualifying surviving spouse, or 
    married filing separately and you lived apart from your spouse for all of 2023  . . . . . . . . . . . . . . . . . . . . . .                                    11. 9,000
12. Subtract line 11 from line 10. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    12. -0-
13. Enter the smaller of line 10 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              13. 6,980
14. Multiply line 13 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           14. 3,490
15. Enter the smaller of line 2 or line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             15. 2,990
16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      16. -0-
17. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      17. 2,990
18. Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          18. 5,083
19. Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or 
    1040-SR, line 6b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     19. $2,990
                     If you received a lump-sum payment in 2023 that was for an earlier year, also complete 
    TIP              Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.

Publication 915 (2023)                                                                                                                                                     Page 7

- 8 -

Page 8 of 33          Fileid: … tions/p915/2023/a/xml/cycle02/source                                                 15:42 - 4-Dec-2023

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

Example 2. Ray and Alice Hopkins file a joint return on Form 1040 for 2023. Ray is retired and received a fully taxable 
pension of $15,500. He also received social security benefits, and his Form SSA-1099 for 2023 shows net benefits of 
$5,600 in box 5. Alice worked during the year and had wages of $14,000. She made a deductible payment to her IRA 
account of $1,000 and isn’t covered by a retirement plan at work. Ray and Alice have two savings accounts with a total 
of $250 in taxable interest income. They complete Worksheet 1, shown below, entering $29,750 ($15,500 + $14,000 + 
$250) on line 3. They find none of Ray's social security benefits are taxable. On Form 1040, they enter $5,600 on 
line 6a and -0- on line 6b.

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

Before you begin:
•   If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of the word “benefits” on 
    Form 1040 or 1040-SR, line 6a.
•   Don’t use this worksheet if you repaid benefits in 2023 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were 
    more than your gross benefits for 2023 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2023. For 
    more information, see Repayments More Than Gross Benefits.
•   If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, don’t include the amount 
    from line 2b of Form 1040 or 1040-SR on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 1040), line 2.
 1. Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Also 
    enter this amount on Form 1040 or 1040-SR, line 6a . . . . . . . . . . . . . . . . . . . . . . . . . .  1. $5,600
 2. Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            2. 2,800
 3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 . . . . . . . . . . . . . . . . .                                              3. 29,750
 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                               4. -0-
 5. Enter the total of any exclusions/adjustments for:
    •  Adoption benefits (Form 8839, line 28),
    •  Foreign earned income or housing (Form 2555, lines 45 and 50), and
    •  Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto 
       Rico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  5. -0-
 6. Combine lines 2, 3, 4, and 5 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 6. 32,550
 7.  Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 . . . . . . .                                                    7. 1,000
 8. Is the amount on line 7 less than the amount on line 6? 
       No.     STOP  None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, 
                     line 6b.
       Yes.    Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                     8. 31,550
 9. If you are:
    •  Married filing jointly, enter $32,000; or 
    •  Single, head of household, qualifying surviving spouse, or married filing separately and you lived 
       apart from your spouse for all of 2023, enter $25,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                             9. 32,000
    Note. If you are married filing separately and you lived with your spouse at any time in 2023, skip lines 9 
    through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18.
10. Is the amount on line 9 less than the amount on line 8? 
       No.     STOP  None of your benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you 
                     are married filing separately and you  lived apart from your spouse for all of 2023, be 
                     sure you entered “D” to the right of the word “benefits” on Form 1040 or 1040-SR, 
                     line 6a.
       Yes.    Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    10.  
11. Enter $12,000 if married filing jointly; or $9,000 if single, head of household, qualifying surviving spouse, or 
    married filing separately and you lived apart from your spouse for all of 2023  . . . . . . . . . . . . . . . . . . . . . .                                     11.  
12. Subtract line 11 from line 10. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                     12.  
13. Enter the smaller of line 10 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               13.  
14. Multiply line 13 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            14.  
15. Enter the smaller of line 2 or line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              15.  
16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                       16.  
17. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       17.  
18. Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           18.  
19. Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or 
    1040-SR, line 6b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      19.
                     If you received a lump-sum payment in 2023 that was for an earlier year, also complete 
    TIP              Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.

Page 8                                                                                                                                                              Publication 915 (2023)

- 9 -

Page 9 of 33          Fileid: … tions/p915/2023/a/xml/cycle02/source                                                  15:42 - 4-Dec-2023

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

Example 3. Joe and Betty Johnson file a joint return on Form 1040 for 2023. Joe is a retired railroad worker and in 2023 received 
the SSEB portion of tier 1 railroad retirement benefits. Joe's Form RRB-1099 shows $10,000 in box 5. Betty is a retired government 
worker and received a fully taxable pension of $38,000. They had $2,300 in taxable interest income plus interest of $200 on a 
qualified U.S. savings bond. The savings bond interest qualified for the exclusion. They figure their taxable benefits by completing 
Worksheet 1, shown below. Because they have qualified U.S. savings bond interest, they follow the note at the beginning of the 
worksheet and use the amount from line 2 of their Schedule B (Form 1040) on line 3 of the worksheet instead of the amount from 
line 2b of their Form 1040. On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). More than 50% of Joe's net benefits 
are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. (See Maximum taxable part under How 
Much Is Taxable, earlier.) Joe and Betty enter $10,000 on Form 1040, line 6a; and $6,275 on Form 1040, line 6b. 

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

Before you begin:
•   If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of the word “benefits” on 
    Form 1040 or 1040-SR, line 6a.
•   Don’t use this worksheet if you repaid benefits in 2023 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were 
    more than your gross benefits for 2023 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2023. For 
    more information, see Repayments More Than Gross Benefits.
•   If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, don’t include the amount 
    from line 2b of Form 1040 or 1040-SR on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 1040), line 2.
 1. Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Also 
    enter this amount on Form 1040 or 1040-SR, line 6a . . . . . . . . . . . . . . . . . . . . . . . . . .  1. $10,000
 2. Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           2. 5,000
 3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 . . . . . . . . . . . . . . . . .                                             3. 40,500
 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                              4. -0-
 5. Enter the total of any exclusions/adjustments for:
    • Adoption benefits (Form 8839, line 28),
    • Foreign earned income or housing (Form 2555, lines 45 and 50), and
    • Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto 
      Rico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  5. -0-
 6. Combine lines 2, 3, 4, and 5 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                6. 45,500
 7.  Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 . . . . . . .                                                   7. -0-
 8. Is the amount on line 7 less than the amount on line 6? 
      No.      STOP  None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, 
                     line 6b.
      Yes.     Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    8. 45,500
 9. If you are:
    • Married filing jointly, enter $32,000; or 
    • Single, head of household, qualifying surviving spouse, or married filing separately and you lived 
      apart from your spouse for all of 2023, enter $25,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                             9. 32,000
    Note. If you are married filing separately and you lived with your spouse at any time in 2023, skip lines 9 
    through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18.
10. Is the amount on line 9 less than the amount on line 8? 
      No.      STOP  None of your benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you 
                     are married filing separately and you  lived apart from your spouse for all of 2023, be 
                     sure you entered “D” to the right of the word “benefits” on Form 1040 or 1040-SR, 
                     line 6a.
      Yes.     Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   10. 13,500
11. Enter $12,000 if married filing jointly; or $9,000 if single, head of household, qualifying surviving spouse, or 
    married filing separately and you lived apart from your spouse for all of 2023  . . . . . . . . . . . . . . . . . . . . . .                                    11. 12,000
12. Subtract line 11 from line 10. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    12. 1,500
13. Enter the smaller of line 10 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              13. 12,000
14. Multiply line 13 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           14. 6,000
15. Enter the smaller of line 2 or line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             15. 5,000
16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      16. 1,275
17. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      17. 6,275
18. Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          18. 8,500
19. Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or 
    1040-SR, line 6b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     19. $6,275
                     If you received a lump-sum payment in 2023 that was for an earlier year, also complete 
    TIP              Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.

Publication 915 (2023)                                                                                                                                                     Page 9

- 10 -

Page 10 of 33         Fileid: … tions/p915/2023/a/xml/cycle02/source                                                 15:42 - 4-Dec-2023

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

Example 4. Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2023. Bill 
earned $8,000 during 2023. The only other income he had for the year was $4,000 net social security benefits (box 5 
of his Form SSA-1099). Bill figures his taxable benefits by completing Worksheet 1, shown below. He must include 
85% of his social security benefits in his taxable income because he is married filing separately and lived with his 
spouse during 2023. See How Much Is Taxable, earlier. Bill enters $4,000 on his Form 1040, line 6a; and $3,400 on 
Form 1040, line 6b.

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

Before you begin:
•   If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of the word “benefits” on 
    Form 1040 or 1040-SR, line 6a.
•   Don’t use this worksheet if you repaid benefits in 2023 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were 
    more than your gross benefits for 2023 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2023. For 
    more information, see Repayments More Than Gross Benefits.
•   If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, don’t include the amount 
    from line 2b of Form 1040 or 1040-SR on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 1040), line 2.
 1. Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Also 
    enter this amount on Form 1040 or 1040-SR, line 6a . . . . . . . . . . . . . . . . . . . . . . . . . .  1. $4,000
 2. Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           2. 2,000
 3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 . . . . . . . . . . . . . . . . .                                             3. 8,000
 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                              4. -0-
 5. Enter the total of any exclusions/adjustments for:
    • Adoption benefits (Form 8839, line 28),
    • Foreign earned income or housing (Form 2555, lines 45 and 50), and
    • Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto 
      Rico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  5. -0-
 6. Combine lines 2, 3, 4, and 5 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                6. 10,000
 7.  Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25  . . . . . .                                                    7. -0-
 8. Is the amount on line 7 less than the amount on line 6? 
        No.    STOP  None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, 
                     line 6b.
        Yes.   Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    8. 10,000
 9. If you are:
    • Married filing jointly, enter $32,000; or 
    • Single, head of household, qualifying surviving spouse, or married filing separately and you lived 
      apart from your spouse for all of 2023, enter $25,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                             9.  
    Note. If you are married filing separately and you lived with your spouse at any time in 2023, skip lines 9 
    through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18.
10. Is the amount on line 9 less than the amount on line 8? 
        No.    STOP  None of your benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you 
                     are married filing separately and you  lived apart from your spouse for all of 2023, be 
                     sure you entered “D” to the right of the word “benefits” on Form 1040 or 1040-SR, 
                     line 6a.
        Yes.   Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   10.  
11. Enter $12,000 if married filing jointly; or $9,000 if single, head of household, qualifying surviving spouse, or 
    married filing separately and you lived apart from your spouse for all of 2023  . . . . . . . . . . . . . . . . . . . . . .                                    11.  
12. Subtract line 11 from line 10. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    12.  
13. Enter the smaller of line 10 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              13.  
14. Multiply line 13 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           14.  
15. Enter the smaller of line 2 or line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             15.  
16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      16.  
17. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      17. 8,500
18. Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          18. 3,400
19. Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or 
    1040-SR, line 6b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     19. $3,400
                     If you received a lump-sum payment in 2023 that was for an earlier year, also complete 
    TIP              Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.

Page 10                                                                                                                                                            Publication 915 (2023)

- 11 -

Page 11 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

instructions at the bottom of Worksheet 4. Don’t attach the
completed worksheets to your return. Keep them with your
Lump-Sum Election records.
You must include the taxable part of a lump-sum (retroac- Once you elect this method of figuring the taxable
tive) payment of benefits received in 2023 in your 2023 in- ! part of a lump-sum payment, you can revoke your
come, even if the payment includes benefits for an earlier CAUTION election only with the consent of the IRS.
year.
Check the box on line 6c if you elect to use the Lump-sum payment reported on Form SSA-1099 or
TIP lump-sum election method for your benefits. If any RRB-1099. If you received a lump-sum payment in 2023
of your benefits are taxable for 2023 and they in- that includes benefits for one or more earlier years after
clude a lump-sum benefit payment that was for an earlier 1983, it will be included in box 3 of either Form SSA-1099
year, you may be able to to reduce the taxable amount or RRB-1099. That part of any lump-sum payment for
with the lump-sum election. years before 1984 isn’t taxed and won’t be shown on the
form. The form will also show the year (or years) the pay-
This type of lump-sum benefit payment shouldn’t ment is for. However, Form RRB-1099 will not show a
TIP be confused with the lump-sum death benefit that breakdown by year (or years) of any lump-sum payment
both the SSA and RRB pay to many of their bene- for years before 2017. You must contact the RRB for a
ficiaries. No part of the lump-sum death benefit is subject breakdown by year for any amount shown in box 9.
to tax.
Example
Generally, you use your 2023 income to figure the taxa-
ble part of the total benefits received in 2023. However, Jane Jackson is single. In 2022, she applied for social se-
you may be able to figure the taxable part of a lump-sum curity disability benefits but was told she was ineligible.
payment for an earlier year separately, using your income She appealed the decision and won. In 2023, she re-
for the earlier year. You can elect this method if it lowers ceived a lump-sum payment of $6,000, of which $2,000
your taxable benefits. was for 2022 and $4,000 was for 2023. Jane also received
$5,000 in social security benefits in 2023, so her total ben-
Under the lump-sum election method, you refigure the efits in 2023 were $11,000. Jane's other income for 2022
taxable part of all your benefits for the earlier year (includ- and 2023 is as follows.
ing the lump-sum payment) using that year's income.
Then, you subtract any taxable benefits for that year that Income 2022 2023
you previously reported. The remainder is the taxable part
Wages $20,000 $3,500
of the lump-sum payment. Add it to the taxable part of Interest income 2,000 2,500
your benefits for 2023 (figured without the lump-sum pay- Dividend income 1,000 1,500
ment for the earlier year). Fully taxable pension 18,000
Because the earlier year's taxable benefits are in- Total $23,000 $25,500

CAUTION made to the earlier year's return. Don’t file an
! cluded in your 2023 income, no adjustment is To see if the lump-sum election method results in lower
amended return for the earlier year. taxable benefits, she completes Worksheets 1, 2, and 4
from this publication. She doesn’t need to complete Work-
Will the lump-sum election method lower your taxa- sheet 3 because her lump-sum payment was for years af-
ble benefits? To find out, take the following steps. ter 1993.
1. Complete Worksheet 1 in this publication. Jane completes Worksheet 1 to find the amount of her
taxable benefits for 2023 under the regular method. She
2. Complete Worksheet 2 and Worksheet 3, as appropri- completes Worksheet 2 to find the taxable part of the
ate. Use Worksheet 2 if your lump-sum payment was lump-sum payment for 2022 under the lump-sum election
for a year after 1993. Use Worksheet 3 if it was for method. She completes Worksheet 4 to decide if the
1993 or an earlier year. Complete a separate Work- lump-sum election method will lower her taxable benefits.
sheet 2 or Worksheet 3 for each earlier year for which
you received the lump-sum payment. After completing the worksheets, Jane compares the
amounts from Worksheet 4, line 21; and Worksheet 1,
3. Complete Worksheet 4. line 19. Because the amount on Worksheet 4 is smaller,
4. Compare the taxable benefits on line 19 of Worksheet she chooses to use the lump-sum election method. To do
1 with the taxable benefits on line 21 of Worksheet 4. this, she prints “LSE” to the left of Form 1040 or 1040-SR,
line 6a. She then enters $11,000 on Form 1040 or
If the taxable benefits on Worksheet 4 are lower than the 1040-SR, line 6a, and her taxable benefits of $2,500 on
taxable benefits on Worksheet 1, you can elect to report line 6b.
the lower amount on your return.
Jane's filled-in worksheets (1, 2, and 4) follow.
Making the election. If you elect to report your taxable
benefits under the lump-sum election method, follow the

Publication 915 (2023) Page 11

- 12 -

Page 12 of 33         Fileid: … tions/p915/2023/a/xml/cycle02/source                                                  15:42 - 4-Dec-2023

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

Jane Jackson's Filled-in Worksheet 1. Figuring Your Taxable 
Benefits                                                                                                       Keep for Your Records
Before you begin:
•   If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of the word “benefits” on 
    Form 1040 or 1040-SR, line 6a.
•   Don’t use this worksheet if you repaid benefits in 2023 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were 
    more than your gross benefits for 2023 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2023. For 
    more information, see Repayments More Than Gross Benefits.
•   If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, don’t include the amount 
    from line 2b of Form 1040 or 1040-SR on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 1040), line 2.
 1. Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Also 
    enter this amount on Form 1040 or 1040-SR, line 6a . . . . . . . . . . . . . . . . . . . . . . . . . .  1. $11,000
 2. Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           2. 5,500
 3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 . . . . . . . . . . . . . . . . .                                             3. 25,500
 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                              4. -0-
 5. Enter the total of any exclusions/adjustments for:
    • Adoption benefits (Form 8839, line 28),
    • Foreign earned income or housing (Form 2555, lines 45 and 50), and
    • Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto 
      Rico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  5. -0-
 6. Combine lines 2, 3, 4, and 5 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                6. 31,000
 7.  Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 . . . . . . .                                                   7. -0-
 8. Is the amount on line 7 less than the amount on line 6? 
        No.    STOP  None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, 
                     line 6b.
        Yes.   Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    8. 31,000
 9. If you are:
    • Married filing jointly, enter $32,000; or
    • Single, head of household, qualifying surviving spouse, or married filing separately and you lived 
      apart from your spouse for all of 2023, enter $25,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                             9. 25,000
    Note. If you are married filing separately and you lived with your spouse at any time in 2023, skip lines 9 
    through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18.
10. Is the amount on line 9 less than the amount on line 8? 
        No.    STOP  None of your benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you 
                     are married filing separately and you  lived apart from your spouse for all of 2023, be 
                     sure you entered “D” to the right of the word “benefits” on Form 1040 or 1040-SR, 
                     line 6a.
        Yes.   Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   10. 6,000
11. Enter $12,000 if married filing jointly; or $9,000 if single, head of household, qualifying surviving spouse, or 
    married filing separately and you lived apart from your spouse for all of 2023  . . . . . . . . . . . . . . . . . . . . . .                                    11. 9,000
12. Subtract line 11 from line 10. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    12. -0-
13. Enter the smaller of line 10 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              13. 6,000
14. Multiply line 13 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           14. 3,000
15. Enter the smaller of line 2 or line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             15. 3,000
16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      16. -0-
17. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      17. 3,000
18. Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          18. 9,350
19. Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or 
    1040-SR, line 6b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     19. $3,000
                     If you received a lump-sum payment in 2023 that was for an earlier year, also complete 
    TIP              Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.

Page 12                                                                                                                                                            Publication 915 (2023)

- 13 -

Page 13 of 33          Fileid: … tions/p915/2023/a/xml/cycle02/source                                               15:42 - 4-Dec-2023

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

Jane Jackson's Filled-in Worksheet 2.             Figure Your Additional 
Taxable Benefits (From a Lump-Sum Payment for a Year 
After 1993)                                                                                              Keep for Your Records
               
Enter earlier year    2022

 1. Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier 
    year, plus the lump-sum payment for the earlier year received after that year . . . . . . . . . . . . . . . . .  1. $2,000
    Note. If line 1 is zero or less, skip lines 2 through 20 and enter -0- on line 21. Otherwise, go to 
    line 2.
 2. Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                2. 1,000
 3. Enter your adjusted gross income for the earlier year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                              3. 23,000
 4. Enter the total of any exclusions/adjustments you claimed in the earlier year for:
    • Adoption benefits (Form 8839),
    • Qualified U.S. savings bond interest (Form 8815),
    • Student loan interest (Schedule 1 (Form 1040), line 21),
    • Foreign earned income or housing (Form 2555), and
    • Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico . . . . . . . . . . . . . . . . . .                                                         4. -0-
 5. Enter any tax-exempt interest received in the earlier year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                               5. -0-
 6. Add lines 2 through 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            6. 24,000
 7. Enter your taxable benefits for the earlier year that you previously reported . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                        7. -0-
 8. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            8. 24,000
 9. If, for the earlier year, you were:
    • Married filing jointly, enter $32,000; or
    • Single, head of household, qualifying surviving spouse, married filing separately and you lived apart from 
      your spouse for all of the earlier year, enter $25,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                 9. 25,000
    Note. If you were married filing separately and you lived with your spouse at any time during the earlier year, skip 
    lines 9 through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18.
10. Is the amount on line 8 more than the amount on line 9?
      No.    Skip lines 10 through 20 and enter -0- on line 21.
      Yes.   Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  10.  
11. Enter $12,000 if married filing jointly for the earlier year; or $9,000 if single, head of household, qualifying 
    surviving spouse, or married filing separately and you lived apart from your spouse for all of the earlier 
    year  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.  
12. Subtract line 11 from line 10. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                         12.  
13. Enter the smaller of line 10 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   13.  
14. Multiply line 13 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                14.  
15. Enter the smaller of line 2 or line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  15.  
16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                           16.  
17. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           17.  
18. Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               18.  
19. Refigured taxable benefits. Enter the smaller of line 17 or line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                     19.  
20. Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the 
    year) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20.  
21. Additional taxable benefits. Subtract line 20 from line 19. Also enter this amount on Worksheet 
    4, line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    21. -0-

                   Don’t file an amended return for this earlier year. Complete a separate Worksheet 2 or Worksheet 3 for each 
    CAUTION!       earlier year for which you received a lump-sum payment in 2023.

Publication 915 (2023)                                                                                                                                                                      Page 13

- 14 -

Page 14 of 33         Fileid: … tions/p915/2023/a/xml/cycle02/source                                                       15:42 - 4-Dec-2023

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

Jane Jackson's Filled-in Worksheet 4.             Figure Your Taxable 
Benefits Under the Lump-Sum Election Method (Use With 
Worksheet 2 or 3)                                                                                                      Keep for Your Records
               
Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet.
 1. Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for 2023, 
    minus the lump-sum payment for years before 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1. $9,000
    Note. If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19, and go to line 20. 
    Otherwise, go to line 2.
 2. Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        2. 4,500
 3. Enter the amount from Worksheet 1, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  3. 25,500
 4. Enter the amount from Worksheet 1, line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  4. -0-
 5. Enter the amount from Worksheet 1, line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  5. -0-
 6. Combine lines 2, 3, 4, and 5 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             6. 30,000
 7. Enter the amount from Worksheet 1, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  7. -0-
 8. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    8. 30,000
 9. Enter the amount from Worksheet 1, line 9. But if you are married filing separately and lived with your spouse at 
    any time during 2023, skip lines 9 through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. 
    Then, go to line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  9. 25,000
10. Is the amount on line 8 more than the amount on line 9?
     No.  Skip lines 10 through 18, enter -0- on line 19, and go to line 20.
     Yes. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             10. 5,000
11. Enter the amount from Worksheet 1, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  11. 9,000
12. Subtract line 11 from line 10. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 12. -0-
13. Enter the smaller of line 10 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           13. 5,000
14. Multiply line 13 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        14. 2,500
15. Enter the smaller of line 2 or line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          15. 2,500
16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   16. -0-
17. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   17. 2,500
18. Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       18. 7,650
19. Enter the smaller of line 17 or line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           19. 2,500
20. Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for 
    which the lump-sum payment was received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   20. -0-
21. Taxable benefits under lump-sum election method. Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . .                                          21. $2,500
Next. Is line 21 above smaller than Worksheet 1, line 19?
 No.    Don’t use this method to figure your taxable benefits. Follow the instructions on Worksheet 1 to report your benefits.
 Yes.   You can elect to report your taxable benefits under this method. To elect this method, do the following.
         1. Enter “LSE” to the left of Form 1040 or 1040-SR, line 6a.
         2. If line 21 above is zero, follow the instructions on line 10 for “No” on Worksheet 1. Otherwise: 
              a. Enter the amount from Worksheet 1, line 1, on Form 1040 or 1040-SR, line 6a; 
              b. Enter the amount from line 21 above on Form 1040 or 1040-SR, line 6b; and
              c. If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of 
               the word “benefits” on Form 1040 or 1040-SR, line 6a.

Page 14                                                                                                                    Publication 915 (2023)

- 15 -

Page 15 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

Repayment of benefits received in an earlier year. If
the total amount shown in box 5 of all of your Forms
Deductions Related to Your SSA-1099 and RRB-1099 is a negative figure, you may be
able to deduct part of this negative figure that represents
Benefits
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
You may be entitled to deduct certain amounts related to
less, it is a miscellaneous itemized deduction and can no
the benefits you receive.
longer be deducted.
Disability payments. You may have received disability Deduction more than $3,000. If this deduction is
payments from your employer or an insurance company more than $3,000, you should figure your tax two ways.
that you included as income on your tax return in an earlier
year. If you received a lump-sum payment from the SSA or 1. Figure your tax for 2023 with the itemized deduction
RRB, and you had to repay the employer or insurance included on Schedule A (Form 1040), line 16.
company for the disability payments, you can take an 2. Figure your tax for 2023 in the following steps.
itemized deduction for the part of the payments you inclu-
ded in gross income in the earlier year. If the amount you a. Figure the tax without the itemized deduction in-
repay is more than $3,000, you may be able to claim a tax cluded on Schedule A (Form 1040), line 16.
credit instead. Claim the deduction or credit in the same b. For each year after 1983 for which part of the neg-
way explained under Repayment of benefits received in an ative figure represents a repayment of benefits, re-
earlier year under Repayments More Than Gross Benefits figure your taxable benefits as if your total benefits
next. for the year were reduced by that part of the nega-
tive figure. Then, refigure the tax for that year.
Repayments More Than Gross
c. Subtract the total of the refigured tax amounts in
Benefits (b) from the total of your actual tax amounts.
In some situations, your Form SSA-1099 or RRB-1099 will d. Subtract the result in (c) from the result in (a).
show that the total benefits you repaid (box 4) are more Compare the tax figured in methods 1 and 2. Your tax
than the gross benefits (box 3) you received. If this occur- for 2023 is the smaller of the two amounts. If method 1 re-
red, your net benefits in box 5 will be a negative figure (a sults in less tax, take the itemized deduction on Sched-
figure in parentheses) and none of your benefits will be ule A (Form 1040), line 16. If method 2 results in less tax,
taxable. Don’t use Worksheet 1 in this case. If you receive claim a credit for the amount from step 2c above on
more than one form, a negative figure in box 5 of one form Schedule 3 (Form 1040), line 13z. Enter “I.R.C. 1341” on
is used to offset a positive figure in box 5 of another form the entry line. If both methods produce the same tax, de-
for that same year. duct 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, Blank Worksheets 1 through 4 are provided in this section.
and your Form SSA-1099 or RRB-1099 has a negative fig-
ure in box 5, but your spouse's doesn’t, subtract the 1. Worksheet 1, Figuring Your Taxable Benefits.
amount in box 5 of your form from the amount in box 5 of 2. Worksheet 2, Figure Your Additional Taxable Benefits
your spouse's form. You do this to get your net benefits (From a Lump-Sum Payment for a Year After 1993).
when figuring if your combined benefits are taxable.
3. Worksheet 3, Figure Your Additional Taxable Benefits
Example. John and Mary file a joint return for 2023. (From a Lump-Sum Payment for a Year Before 1994).
John received Form SSA-1099 showing $3,000 in box 5. 4. Worksheet 4, Figure Your Taxable Benefits Under the
Mary also received Form SSA-1099 and the amount in Lump-Sum Election Method (Use With Worksheet 2
box 5 was ($500). John and Mary will use $2,500 ($3,000 or 3).
minus $500) as the amount of their net benefits when fig-
uring if any of their combined benefits are taxable.

Publication 915 (2023) Page 15

- 16 -

Page 16 of 33         Fileid: … tions/p915/2023/a/xml/cycle02/source                                            15:42 - 4-Dec-2023

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

Worksheet 1. Figuring Your Taxable Benefits                                                                    Keep for Your Records
Before you begin:
•   If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of the word “benefits” on 
    Form 1040 or 1040-SR, line 6a.
•   Don’t use this worksheet if you repaid benefits in 2023 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were 
    more than your gross benefits for 2023 (box 3 of Forms SSA-1099 and RRB-1099). None of your benefits are taxable for 2023. For 
    more information, see Repayments More Than Gross Benefits.
•   If you are filing Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989, don’t include the amount 
    from line 2b of Form 1040 or 1040-SR on line 3 of this worksheet. Instead, include the amount from Schedule B (Form 1040), line 2.
 1. Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Also 
    enter this amount on Form 1040 or 1040-SR, line 6a . . . . . . . . . . . . . . . . . . . . . . . . . .  1.  
 2. Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           2.  
 3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8 . . . . . . . . . . . . . . . . .                                             3.  
 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                              4.  
 5. Enter the total of any exclusions/adjustments for:
    • Adoption benefits (Form 8839, line 28),
    • Foreign earned income or housing (Form 2555, lines 45 and 50), and
    • Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto 
      Rico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  5.  
 6. Combine lines 2, 3, 4, and 5 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                6.  
 7.  Enter the total of the amounts from Schedule 1 (Form 1040), lines 11 through 20, and 23 and 25 . . . . . . .                                                   7.  
 8. Is the amount on line 7 less than the amount on line 6? 
        No.    STOP  None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, 
                     line 6b.
        Yes.   Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    8.  
 9. If you are:
    • Married filing jointly, enter $32,000; or
    • Single, head of household, qualifying surviving spouse, or married filing separately and you lived 
      apart from your spouse for all of 2023, enter $25,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                             9.  
    Note. If you are married filing separately and you lived with your spouse at any time in 2023, skip lines 9 
    through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. Then, go to line 18.
10. Is the amount on line 9 less than the amount on line 8? 
        No.    STOP  None of your benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you 
                     are married filing separately and you lived apart from your spouse for all of 2023, be 
                     sure you entered “D” to the right of the word “benefits” on Form 1040 or 1040-SR, 
                     line 6a.
        Yes.   Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   10.  
11. Enter $12,000 if married filing jointly; or $9,000 if single, head of household, qualifying surviving spouse, or 
    married filing separately and you lived apart from your spouse for all of 2023  . . . . . . . . . . . . . . . . . . . . . .                                    11.  
12. Subtract line 11 from line 10. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    12.  
13. Enter the smaller of line 10 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              13.  
14. Multiply line 13 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           14.  
15. Enter the smaller of line 2 or line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             15.  
16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      16.  
17. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      17.  
18. Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          18.  
19. Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040 or 
    1040-SR, line 6b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     19.
                     If you received a lump-sum payment in 2023 that was for an earlier year, also complete 
    TIP              Worksheet 2 or 3 and Worksheet 4 to see if you can report a lower taxable benefit.

Page 16                                                                                                                                                            Publication 915 (2023)

- 17 -

Page 17 of 33          Fileid: … tions/p915/2023/a/xml/cycle02/source                                               15:42 - 4-Dec-2023

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

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.  

                   Don’t file an amended return for this earlier year. Complete a separate Worksheet 2 or Worksheet 3 for each 
    CAUTION!       earlier year for which you received a lump-sum payment in 2023.

Publication 915 (2023)                                                                                                                                                                      Page 17

- 18 -

Page 18 of 33        Fileid: … tions/p915/2023/a/xml/cycle02/source                                                 15:42 - 4-Dec-2023

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

Worksheet 3. Figure Your Additional Taxable Benefits (From 
a Lump-Sum Payment for a Year Before 1994)                                                              Keep for Your Records
Enter earlier year  

 1. Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for the earlier 
    year, plus the lump-sum payment for the earlier year received after that year . . . . . . . . . . . . . . . . .  1.  
    Note. If line 1 is zero or less, skip lines 2 through 13 and enter -0- on line 14. Otherwise, go to 
    line 2.
 2. Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                2.  
 3. Enter your adjusted gross income for the earlier year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                              3.  
 4. Enter the total of any exclusions/adjustments you claimed in the earlier year for:
    •   Qualified U.S. savings bond interest (Form 8815),
    •   Foreign earned income or housing (Form 2555 or 2555-EZ), and
    •   Certain income of bona fide residents of American Samoa (Form 4563) or Puerto Rico . . . . . . . . . . . . . . . .                                                         4.  
 5. Enter any tax-exempt interest received in the earlier year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                               5.  
 6. Add lines 2 through 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            6.  
 7. Enter your taxable benefits for the earlier year that you previously reported . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                        7.  
 8. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            8.  
 9. Enter $25,000 ($32,000 if married filing jointly for the earlier year; or -0- if married filing separately for the earlier 
    year and you lived with your spouse at any time during the earlier year) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                       9.  
10. Is the amount on line 8 more than the amount on line 9?
      No.    Skip lines 10 through 13 and enter -0- on line 14.
      Yes.   Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  10.  
11. Multiply line 10 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                11.  
12. Refigured taxable benefits. Enter the smaller of line 2 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                    12.  
13. Enter your taxable benefits for the earlier year (or as refigured due to a previous lump-sum payment for the 
    year) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.  
14. Additional taxable benefits. Subtract line 13 from line 12. Also enter this amount on Worksheet 
    4, line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    14.  

                   Don’t file an amended return for this earlier year. Complete a separate Worksheet 2 or Worksheet 3 for each 
    CAUTION!       earlier year for which you received a lump-sum payment in 2023.

Page 18                                                                                                                  Publication 915 (2023)

- 19 -

Page 19 of 33         Fileid: … tions/p915/2023/a/xml/cycle02/source                                                        15:42 - 4-Dec-2023

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

Worksheet 4.  Figure Your Taxable Benefits Under the 
Lump-Sum Election Method (Use With Worksheet 2 or 3)                                                                   Keep for Your Records
 
Complete Worksheet 1 and Worksheets 2 and 3 as appropriate before completing this worksheet.
 1. Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099 for 2023, 
    minus the lump-sum payment for years before 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1.  
    Note. If line 1 is zero or less, skip lines 2 through 18, enter -0- on line 19, and go to line 20. 
    Otherwise, go to line 2.
 2. Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        2.  
 3. Enter the amount from Worksheet 1, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  3.  
 4. Enter the amount from Worksheet 1, line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  4.  
 5. Enter the amount from Worksheet 1, line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  5.  
 6. Combine lines 2, 3, 4, and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       6.  
 7. Enter the amount from Worksheet 1, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  7.  
 8. Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    8.  
 9. Enter the amount from Worksheet 1, line 9. But if you are married filing separately and lived with your spouse at 
    any time during 2023, skip lines 9 through 16, multiply line 8 by 85% (0.85), and enter the result on line 17. 
    Then, go to line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  9.  
10. Is the amount on line 8 more than the amount on line 9?
     No.  Skip lines 10 through 18, enter -0- on line 19, and go to line 20.
     Yes. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             10.  
11. Enter the amount from Worksheet 1, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  11.  
12. Subtract line 11 from line 10. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 12.  
13. Enter the smaller of line 10 or line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           13.  
14. Multiply line 13 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        14.  
15. Enter the smaller of line 2 or line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          15.  
16. Multiply line 12 by 85% (0.85). If line 12 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   16.  
17. Add lines 15 and 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   17.  
18. Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       18.  
19. Enter the smaller of line 17 or line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           19.  
20. Enter the total of the amounts from Worksheet 2, line 21, and Worksheet 3, line 14, for all earlier years for 
    which the lump-sum payment was received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   20.  
21. Taxable benefits under lump-sum election method. Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . .                                          21.  
Next. Is line 21 above smaller than Worksheet 1, line 19?
 No.  Don’t use this method to figure your taxable benefits. Follow the instructions on Worksheet 1 to report your benefits.
 Yes. You can elect to report your taxable benefits under this method. To elect this method, do the following.
         1. Enter “LSE” to the left of Form 1040 or 1040-SR, line 6a.
         2. If line 21 above is zero, follow the instructions on line 10 for “No” on Worksheet 1. Otherwise: 
              a. Enter the amount from Worksheet 1, line 1, on Form 1040 or 1040-SR, line 6a; 
              b. Enter the amount from line 21 above on Form 1040 or 1040-SR, line 6b; and
              c. If you are married filing separately and you lived apart from your spouse for all of 2023, enter “D” to the right of 
              the word “benefits” on Form 1040 or 1040-SR, line 6a.

Publication 915 (2023)                                                                                                                                                        Page 19

- 20 -

Page 20 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

of your benefits are taxable. Don’t mail Notice 703 to ei-
ther the IRS or the SSA.
Appendix
This appendix explains items shown on Forms SSA-1099 Box 1—Name
and RRB-1099. Forms SSA-1042S and RRB-1042S, for
nonresident aliens, contain the same items plus a few ad- The name shown in this box refers to the person for whom
ditional ones. These are also explained. the social security benefits shown on the statement were
paid. If you received benefits for yourself, your name will
The illustrated versions of Form SSA-1099, be shown.
! SSA-1042S, RRB-1099, and RRB-1042S in this
CAUTION appendix are proof copies of the forms as they
Box 2—Beneficiary's Social Security
appeared when this publication went to print. The informa-
Number
tion on the illustrated forms should essentially be the
same as the information on the form you received from ei-
This is the U.S. social security number, if known, of the
ther the SSA or the RRB. You should, however, compare
person named in box 1.
the form you received with the one shown in this publica-
tion to note any differences. In all your correspondence with the SSA, be sure
TIP to use the claim number shown in box 8.

Form SSA-1099, Social Security
Benefit Statement 2023 Box 3—Benefits Paid in 2023

Every person who received social security benefits will re- The figure shown in this box is the total benefits paid in
ceive a Form SSA-1099. If you receive benefits on more 2023 to you (the person named in box 1). This figure may
than one social security record, you may get more than not agree with the amounts you actually received because
one Form SSA-1099. IRS Notice 703 will be enclosed with adjustments may have been made to your benefits before
this form. It contains a worksheet to help you figure if any you received them. An asterisk (*) after the figure shown in

FORM SSA-1099 – SOCIAL SECURITY BENEFIT STATEMENT
• PART OF YOUR SOCIAL SECURITY BENEFITS SHOWN IN BOX 5 MAY BE TAXABLE INCOME.
2023 • SEE THE REVERSE FOR MORE INFORMATION.
Box 1. Name Box 2. Beneficiary’s Social Security Number

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

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

Box 6. Voluntary Federal Income Tax Withheld

Box 7. Address

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

Form SSA-1099-SM (1-2024) DO NOT RETURN THIS FORM TO SSA OR IRS

Page 20 Publication 915 (2023)

- 21 -

Page 21 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

this box means that it includes benefits received in 2023 Paid to another family member. This entry shows to-
for one or more earlier years. tal payments withheld from your benefits if you are re-
quired to pay child support or alimony.
Description of Amount in Box 3 Deductions for work or other adjustments.
Amounts withheld from your benefits because of work or
This part of the form describes the items included in the
to recover an overpayment of any type of benefit are bene-
amount shown in box 3. It lists the benefits paid and any
fits paid to you and will be shown here. They may also be
adjustments made. Only the adjustments that apply to you
treated as benefits repaid to the SSA and included in the
will be shown. If no adjustments were made to the benefits
amount in box 4.
paid, the word “none” will be shown.
Attorney fees. If you had an attorney handle your so-
Paid by check or direct deposit. This is the amount you cial security claim, the figure shown here is the fee with-
actually received or that was deposited directly into your held from your benefits and paid directly to your attorney.
account in a financial institution in 2023.
Voluntary federal income tax withheld. This shows
Additions. The following adjustment items may have the total amount of federal income tax withheld from your
been deducted from your benefits in 2023. If amounts ap- benefits. Include this amount on your income tax return as
pear on your Form SSA-1099 next to these items, they will tax withheld.
be added to the amount shown in “Paid by check or direct
Treasury benefit payment offset, garnishment,
deposit.”
and/or tax levy. Part of your Title II Social Security bene-
Don’t reduce the amount of net social security fit may be withheld on behalf of the Treasury Department
TIP benefits (box 5) by any of the items listed below. to recover debts you owe to other federal agencies; part of
Use the amount in box 5 to figure taxable social your Title II Social Security benefits may be withheld to
security. pay child support, alimony, or court-ordered victim restitu-
tion; and/or part of your Title II Social Security benefits
Medicare premiums deducted from your benefits. may be withheld to pay your debt to the IRS.
If you have Medicare premiums deducted from your bene-
fits, this is the amount withheld during 2023. The basic Total additions. The figure shown here is the sum of the
monthly premium in 2023 was $164.90 for most people, amounts paid by check or direct deposit plus all the addi-
but it could be higher if you were a new enrollee in 2023, tions described previously.
you enrolled after you were first eligible, you had a break
in coverage, or the modified adjusted gross income shown Subtractions. The following adjustment items may have
on your 2021 federal income tax return is greater than been included in the payments you received in 2023. If
$97,000 ($194,000 if married filing jointly). amounts appear on your Form SSA-1099 next to these
Medicare Part C, Medicare Advantage Premium; and items, they will be subtracted from the figure in Total Addi-
Medicare Part D, Prescription Drug Premium, are other tions.
Medicare deductions you may have. These premiums may Payments for months before December 1983. The
vary. figure shown here is the amount of benefits you received
Workers' compensation offset. If you are disabled in 2023 that was for months before December 1983.
and receive workers' compensation or Part C Black Lung These benefits aren’t taxable no matter when they are
payments, your benefits are subject to a payment limit. An paid.
entry will be shown here if your benefits were reduced to Lump-sum death payment. The lump-sum death
stay within this limit. An entry will also be shown here if payment isn’t subject to tax. An entry here means you re-
your benefits were reduced because the person on whose ceived this kind of payment in 2023.
social security record you were paid is disabled and also
received workers' compensation or Part C Black Lung Amounts refunded to you. The amount shown here
payments. may include Medicare premiums you paid in excess of the
amount actually due. It may also include amounts withheld
Disability payments (including Social Security Dis- in 2023 to pay your attorney in excess of the fee actually
ability Insurance (SSDI) payments). These payments paid.
are generally not included in income if they are for injuries
incurred as a direct result of a terrorist attack directed Nontaxable payments. This entry shows nontaxable
against the United States or its allies. If these payments payments such as lump-sum death payments.
are incorrectly reported as taxable on Form SSA-1099, Amounts paid to you for other family members.
don't include the nontaxable portion of income on your tax This entry shows benefit payments paid to you on behalf
return. You may receive a notice from the IRS regarding of a minor child or disabled adult.
the omitted payments. Follow the instructions in the notice
to explain that the excluded payments aren't taxable. For Total subtractions. The figure shown here is the sum of
more information about these payments, see Pub. 3920, all the subtractions described previously.
Tax Relief for Victims of Terrorist Attacks.

Publication 915 (2023) Page 21

- 22 -

Page 22 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

Benefits for 2023. The amount shown here is the result Other repayments. This is the amount you repaid to the
of subtracting the figure in Total subtractions, earlier, from SSA by direct remittance.
the figure in Total additions, earlier. This amount is the
same as that shown in box 3. Benefits repaid to the SSA in 2023. The amount shown
here is the sum of all your repayments. This total is the
*Box 3 includes $ paid in 2023 for 2022, 2021, same as that shown in box 4.
and other tax years. The figure shown here is the
amount of any lump-sum benefit payment received in Box 5—Net Benefits for 2023 (Box 3 Minus
2023 that is for an earlier year after 1983. See Lump-Sum Box 4)
Election, earlier, for a full discussion on how these pay-
ments are handled. 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
Box 4—Benefits Repaid to SSA in 2023 the figure in box 3. Enter this amount on line A of IRS No-
tice 703, or on line 1 of Worksheet 1, or on the worksheet
The figure shown in this box is the total amount of benefits in the Instructions for Form 1040.
you repaid to the SSA in 2023.
If parentheses are around the figure in box 5, it means
Description of Amount in Box 4 that the figure in box 4 is larger than the figure in box 3.
This is a negative figure and means you repaid more
This part of the form describes the items included in the
money than you received in 2023. If you have any ques-
amount shown in box 4. It lists the amount of benefit
tions about this negative figure, contact your local SSA of-
checks you returned to the SSA and any adjustments for
fice. For more information, see Repayments More Than
other types of repayments. The amounts listed include all
Gross Benefits, earlier.
amounts repaid in 2023, no matter when the benefits were
received. Only the repayments that apply to you will be
shown. If you didn’t make any repayments, the word Box 6—Voluntary Federal Income Tax
“none” will be shown. Withheld

Checks returned to the SSA. If any of your benefit This shows the total amount of federal income tax with-
checks were returned to the SSA, the total is shown here. held from your benefits. Include this amount on your in-
come tax return as tax withheld.
Deductions for work or other adjustments. If any
amounts were withheld from your benefits because of
work or to recover an overpayment of retirement, survi- Form SSA-1042S, Social Security
vors, or disability benefits, the total will be shown here. Benefit Statement 2023 (Nonresident
This may also be shown as Deductions for work or other Aliens)
adjustments under Description of Amount in Box 3, earlier.

Page 22 Publication 915 (2023)

- 23 -

Page 23 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

This form is for nonresident aliens. It contains the following Box 7—Amount of Tax Withheld
four additional items that don’t appear on Form SSA-1099.
This is the amount of tax taken out of your social security
Box 6—Rate of Tax checks. Tax is withheld for any month in which you were a
nonresident alien (unless you were exempt under a tax
This is the rate at which tax was withheld from 85% of your treaty).
benefits. If tax was withheld at more than one rate during
the year, the percentage shown will be the tax rate in De- Box 8—Amount of Tax Refunded
cember 2023. The tax rate for most nonresident aliens is
30%. If you are a resident of Switzerland, your total benefit An amount in this box shows any tax the SSA refunded to
amount will be taxed at a 15% rate. The figure “0” will ap- you. When the SSA withholds tax from your checks by
pear in this box if you were not taxed in December or if you mistake, they try to return it to you during the same calen-
were exempt under a tax treaty. Benefits received by resi- dar year. If the SSA is unable to send the refund to you be-
dents of Canada, Egypt, Germany, Ireland, Israel, Italy, Ja- fore the year ends, you must file a federal income tax re-
pan, Romania, and the United Kingdom are exempt from turn to get a refund of this tax.
U.S. tax.
Under a treaty with India, benefits paid to individuals Box 9—Net Tax Withheld During 2023 (Box 7
who are both residents and nationals of India are exempt Minus Box 8)
from U.S. tax if the benefits are for services performed for
the United States, its subdivisions, or local government The figure in this box is the result of subtracting the figure
authorities. See Pub. 519 for more information on nonresi- in box 8 from the figure in box 7. This is the net amount of
dent aliens. tax withheld from your benefits.

FORM SSA-1042S – SOCIAL SECURITY BENEFIT STATEMENT
• THIS FORM IS FOR USE IN FILING A UNITED STATES FEDERAL INCOME TAX RETURN.
2023 • 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 Ben s t i f e P d i a n i 2023 Box 4. Benefits Repaid to SSA in 2023 Box . 5 N t e Ben s t i f e r o f 2023 (Box 3 minus Box 4)

DESC P I R I T ON OF AMOUNT N I BOX 3 DESCR P I I T ON OF AMOUNT N I BOX 4

Box 10. Address

Box 6. Rate of Tax SAMPLE

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 2023 (Box 7 minus Box 8)
Form SSA-1042S-SM (1-2024)

Publication 915 (2023) Page 23

- 24 -

Page 24 of 33         Fileid: … tions/p915/2023/a/xml/cycle02/source                                         15:42 - 4-Dec-2023

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

Form RRB-1099, Payments by the                                     Box 3—Gross Social Security Equivalent 
Railroad Retirement Board 2023                                     Benefit Portion of Tier 1 Paid in 2023

This  section  explains  the  items  shown  on  Form               The figure shown in this box is the gross SSEB portion of 
RRB-1099. Form RRB-1099 is issued to citizens and resi-            tier 1 benefits or special guaranty benefits paid to you in 
dents of the United States. If you received, repaid, or had        2023. It is the amount before any deductions were made 
tax withheld from the SSEB portion of tier 1 railroad retire-      for:
ment  benefits  or  special  guaranty  benefits  during  2023,     •   Federal income tax withholding;
you will receive Form RRB-1099.
                                                                   •   Medicare premiums;
If  you  received,  repaid,  or  had  tax  withheld  from  any     •   Legal Process Garnishment payments;
NSSEB  portion  of  tier  1  benefits,  tier  2  benefits,  vested 
dual  benefits,  or  supplemental  annuity  benefits  during       •   Overall minimum assignment payments;
2023,  you  will  receive  Form  RRB-1099-R,  Annuities  or        •   Recovery of an overpayment, including recovery of 
Pensions by the Railroad Retirement Board. For more in-                Railroad Unemployment Insurance Act benefits re-
formation concerning Form RRB-1099-R, see Pub. 575.                    ceived while awaiting payment of your railroad retire-
    Each  beneficiary  will  receive  their  own  Form                 ment annuity; and
TIP RRB-1099.  If  you  receive  benefits  on  more  than          •   Workers' compensation offset (explained in the de-
    one railroad retirement record, you may get more                   scription of box 6, later).
than  one  Form  RRB-1099.  To  help  ensure  that  you  get 
                                                                   The  figure  in  box  3  is  the  amount  after  any  deductions 
your form timely, make sure the RRB always has your cur-
                                                                   were made for:
rent mailing address.
                                                                   •   Social security benefits,
Box 1—Claim Number and Payee Code                                  •   Age reduction,
                                                                   •   Public service pensions or public disability benefits,
Your RRB claim number is a 6- or 9-digit number prece-
ded  by  an  alphabetical  prefix  and  is  the  number  under     •   Dual railroad retirement entitlement under another 
which the SSEB portion of tier 1 benefits or special guar-             RRB claim number,
anty benefits was paid. Your payee code is the number fol-         •   Work deductions,
lowing your claim number and is used by the RRB to iden-
tify you under your claim number. In all your contacts with        •   Actuarial adjustment,
the  RRB,  be  sure  to  use  the  claim  number  and  payee       •   Annuity waiver, and
code shown in this box.
                                                                   •   Legal Process Partition payments.
Box 2—Recipient's Identification Number                                          Social  security  benefits  paid  through  the  RRB 
                                                                                 aren’t             reported on Form RRB-1099                   or 
This is the U.S. social security number (SSN), individual          CAUTION!      RRB-1042S.  They  are  reported  on  Form 
taxpayer identification number (ITIN), or employer identifi-       SSA-1099 or SSA-1042S issued by the SSA.
cation number (EIN), if known, for the person or estate lis-
ted as the recipient.

        UNFOLD TO SEE ALL TAX STATEMENT FORMS - SEE REVERSE SIDE FOR GENERAL INFORMATION
PAYER’S NAME, STREET ADDRESS, CITY, STATE, AND ZIP CODE                                                      PAYMENTS BY THE RAILROAD 
UNITED STATES RAILROAD RETIREMENT BOARD                     2023                                             RETIREMENT BOARD
844 N RUSHSTCHICAGOIL 60611-1275                            3. Gross Social Security Equivalent Benefit
                                                                   Portion of Tier 1 Paid in 2023
PAYER’S FEDERAL IDENTIFYING NO. 
1. Claim Number and Payee Code                              4. Social Security Equivalent Benefit Portion 
                                                                   of Tier 1 Repaid to RRB in 2023
2.Recipient’s Identification Number                         5. Net Social Security Equivalent Benefit                                COPY C -
                                                                   Portion of Tier 1 Paid in 2023
                                                                                                                                     FOR
Recipient’s Name, Street Address, City, State, and Zip Code 6. Workers’ Compensation Offset in 2023                                  RECIPIENT’S
                                                                                                                                     RECORDS.
                                                            7. Social Security Equivalent Benefit
                                                                   Portion of Tier 1 Paid for 2022
                                                                                                                                     THIS
                                                            8. Social Security Equivalent Benefit                                    INFORMATION
                                                                   Portion of Tier 1 Paid for 2021                                   ISBEING
                                                                                                                                     FURNISHED
                                                            9. Social Security Equivalent Benefit                                    TO THE
                                                                   Portion of Tier 1 Paid for Years                                  INTERNAL
                                                                   Prior to 2021                                                     REVENUE
                                                            10. Federal Income Tax Withheld               11. Medicare Premium Total SERVICE.
                                                            SAMPLE
FORM RRB-1099                                                                    DO NOT ATTACH TO YOUR INCOME TAX RETURN

Page 24                                                                                                         Publication 915 (2023)

- 25 -

Page 25 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

Example 1. For the period January through March under your claim number. Also, an amount may have been
2023, you received $300 ($100 × 3 months) Railroad Un- withheld from another benefit, such as a social security
employment Insurance. You were eligible for the SSEB benefit, to recover an SSEB overpayment you received.
portion of tier 1 benefits of $509 a month beginning Janu-
ary 1, 2023, but you didn’t receive your first payment until The amount in box 4 also includes any SSEB benefits
April 2023. The payment you received in April was for the you repaid in 2023 that were for 2023 or for 1 or more
first 3 months of 2023. However, because you received years before 2023. All tier 1 repayments for years before
unemployment benefits during the same period, $300 was 1986 are treated entirely as SSEB benefits.
deducted from your initial benefit payment. Instead of re-
ceiving $1,527 ($509 × 3 months), you received $1,227 Example 1. You returned to work for your last railroad
($1,527 − $300). For the months of April through Novem- employer for the months of June through August 2023.
ber, you were paid your regular monthly SSEB portion of The SSEB portion of your tier 1 benefits was $450 for
tier 1 benefits of $509. Box 3 of your Form RRB-1099 will each of those months. Because you aren’t allowed to re-
show $5,599 ($509 × 11 months) as the gross SSEB por- ceive benefits for any month you returned to railroad serv-
tion of tier 1 benefits paid to you in 2023, even though you ice, you have to make a repayment to the RRB. You re-
didn’t actually receive that amount. This is because box 3 turned the benefit payment for June through August 2023.
shows the gross amount of your benefits before any re- Box 4 of your Form RRB-1099 will show $1,350 ($450 × 3
ductions were made for the unemployment benefits paid months) as the SSEB portion of tier 1 benefits you repaid
to you. to the RRB.

Example 2. You received tier 1 benefits of $600 a Example 2. From January through April 2023, you
month for the months of January through June 2023. Your were overpaid $800 in the SSEB portion of tier 1 benefits.
$600 monthly tier 1 benefits consist of an SSEB portion of From May through August 2023, $200 a month was with-
$250 and an NSSEB portion of $350. Beginning in July held from your benefit payment to fully recover the $800
2023, you became entitled to Medicare, and $164.90 a overpayment. Box 4 of your Form RRB-1099 will show
month was deducted from your benefit checks for Medi- $800 ($200 × 4 months) as the SSEB portion of tier 1 ben-
care premiums. Therefore, the tier 1 payments you re- efits you repaid to the RRB.
ceived for the rest of the year were $435.10 ($600 −
Example 3. As a retired railroad employee, you have
$164.90) a month. Box 3 of your Form RRB-1099 will
been receiving a railroad retirement annuity, including an
show the gross SSEB portion of tier 1 benefits of $3,000
SSEB portion of tier 1 benefits, since 2022. You also be-
($250 × 12 months), because it’s the gross SSEB amount
came entitled to, and received from the SSA, a social se-
before deductions for your Medicare premiums. Box 11 of
curity benefit of $300 a month beginning May 1, 2023. The
your Form RRB-1099 will show your Medicare premiums
SSA later authorized the RRB to pay that benefit. In Au-
of $989.40 ($164.90 × 6 months) deducted from July
gust 2023, the RRB began paying your social security
through December 2023. The remainder of your tier 1 pay-
benefit to you and reduced the SSEB portion of your
ments, the NSSEB portion of $4,200 ($350 × 12 months),
monthly tier 1 benefit by $300. Social security benefits of
will be shown on the Form RRB-1099-R that you will re-
$900 ($300 × 3 months) covering the period May through
ceive along with your Form RRB-1099. The $4,200 is the
July 2023 were kept by the RRB to offset your $900 SSEB
gross NSSEB amount before deductions for your Medi-
overpayment for that same period. Box 4 of your Form
care premiums. (The Medicare Premium Total box shown
RRB-1099 will show $900 as the SSEB portion of tier 1
on your Form RRB-1099-R will be blank because the
benefits you repaid to the RRB.
Medicare total will be shown in box 11 of your Form
Note. The SSA will send you Form SSA-1099, which
RRB-1099.) For more information on Form RRB-1099-R,
will include the $900 in benefits paid by them for the
see Pub. 575.
months of May through July 2023.
Benefits paid for earlier years. The figure in box 3
includes any lump-sum benefit payment you received in Box 5—Net Social Security Equivalent
2023 that is for an earlier year after 1983. If you received a Benefit Portion of Tier 1 Paid in 2023
payment for an earlier year, it will be shown in box 7, 8, or
9 (described later). See Lump-Sum Election, earlier, for in- The figure shown in this box is the net amount of the
formation on how to treat the payment. SSEB portion of tier 1 benefits paid to you in 2023. It is the
result of subtracting the amount in box 4 from the amount
Box 4—Social Security Equivalent Benefit in box 3. If you received more than one Form RRB-1099
Portion of Tier 1 Repaid to RRB in 2023 for 2023, you should add the amounts in box 5 of all
Forms RRB-1099 to determine your net amount of SSEB
The figure shown in this box is the total SSEB portion of payments for 2023. Use this amount to determine if any of
tier 1 benefits you repaid to the RRB in 2023. You may your benefits are taxable. See Are Any of Your Benefits
have repaid a benefit by returning a payment, making a Taxable, earlier.
cash refund, or having an amount withheld from your pay-
ments. In addition, an amount may have been withheld If parentheses are around the figure in box 5, it means
from your benefits to recover the SSEB overpayment in- that the figure in box 4 is larger than the figure in box 3.
curred by someone else who is also receiving benefits This is a negative figure and means you repaid more

Publication 915 (2023) Page 25

- 26 -

Page 26 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

money than you received in 2023. For more information, Box 9—Social Security Equivalent Benefit
see Repayments More Than Gross Benefits, earlier. Portion of Tier 1 Paid for Years Prior to 2021

Box 6—Workers' Compensation Offset in The figure shown in this box is the amount of SSEB bene-
2023 fits paid to you in 2023 that was for 2020 and earlier years
after 1983. This amount is included in the amount shown
The figure shown in this box is the amount you received in in box 3. Any tier 1 benefit paid for a period before 1986 is
workers' compensation benefits during the year that was treated as SSEB.
used to offset the full amount of your tier 1 payments. The
SSEB portions of your tier 1 benefits shown in boxes 3 Box 10—Federal Income Tax Withheld
and 5 include amounts by which your SSEB payments
were reduced for workers' compensation benefits. Your The figure shown in this box is the total amount of U.S.
workers' compensation amount is shown in this box sepa- federal income tax withheld on your 2023 tier 1 SSEB or
rately only for your information. If you didn’t receive work- special guaranty benefit payments. This total is based on
ers' compensation benefits, box 6 is blank. the amount of SSEB tax withholding requested on IRS
Form W-4V. Include this amount on your income tax return
Example. For 2023, your tier 1 benefit of $450 a month as tax withheld.
is reduced to $400 because of a $50-a-month workers'
compensation offset. Boxes 3 and 5 of your Form Box 11—Medicare Premium Total
RRB-1099 will show $5,400 ($450 × 12 months) as the
SSEB portion of tier 1 benefits paid to you by the RRB. This is the total amount of Part B, Part C, and/or Part D
The $5,400 is the amount before any deductions were Medicare premiums deducted from your railroad retire-
made for the workers' compensation offset. Box 4 will ment annuity payments shown on your Form RRB-1099.
show zero because you didn’t make any repayments dur-
ing the year. Box 6 of your form will show $600 ($50 work-
Form RRB-1042S, Payments by the
ers' compensation × 12 months). In figuring if any of your
benefits are taxable, you must use $5,400 (box 5) as the Railroad Retirement Board 2023
amount of the SSEB portion of tier 1 benefits paid to you. (Nonresident Aliens)

Boxes 7 and 8—Social Security Equivalent This form is for nonresident aliens.

Benefit Portion of Tier 1 Paid for 2022 or Note. If your country of legal residence changed or
2021 your tax withholding rate changed during the year, you
may receive more than one Form RRB-1042S. To deter-
The figure shown in each applicable box is the amount of mine your total amounts for the year, you should add the
SSEB benefits paid to you in 2023 that was for 2022 or amounts shown on all Forms RRB-1042S you received for
2021. This amount is included in the amount shown in that year.
box 3.

Payer’s Name, Street Address, City, State, and ZIP Code - For Recipient’s Records
United States Railroad Re� rement Board 2023 Copy B
Statement for Nonresident Alien This informa�on is being furnished to the
844 N Rush St Chicago IL 60611-1275 Recipients of Payments by the Railroad Internal Revenue Service
Payer’s Federal Iden� fying No. Re�rement Board
Unique Form Iden�ﬁer Amendment Number 6. Claim Number and Payee Code 7. Recipient’s U.S. Taxpayer Iden�ﬁ �oca n
Number
Recipient’s Name, Street Address, City, State, and ZIP code
8. Recipient’s Chapter 3 Status Code 9. Recipient’s Date of Birth

10. Gross Beneﬁ t Paid in 2023 11. Beneﬁt Repaid to RRB in 2023

12. Net Beneﬁ t Paid in 2023 13. Federal Tax Withheld

1. Income Code 2. Chapter Indicator 3. Chapter 3 Status Code 14. Country 15. Tax Rate

4. Chapter 4 Status Code 5. Employee Contribu�ons 16. Exemp� on Code 17. Medicare Premium Total
SAMPLE

FORM RRB-1042S (01-24)

Page 26 Publication 915 (2023)

- 27 -

Page 27 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

Box 1—Income Code The figure in box 10 is the amount after any deductions
were made for:
The figure shown in this box indicates the amounts are ei- • Social security benefits,
ther SSEB payments or pension payments.
• Age reduction,
Box 5—Employee Contributions • Public service pensions or public disability benefits,
• Dual railroad retirement entitlement under another
This is the amount of taxes withheld from your railroad em-
RRB claim number,
ployment earnings that exceeds the amount of taxes that
would have been withheld had the earnings been covered • Work deductions,
under the social security system. The amount shown is • Actuarial adjustment,
your total employee contribution amount attributable to a
railroad account number and must be shared by all annui- • Annuity waiver, and
tants eligible to use it. It is the latest amount reported for • Legal Process Partition payments.
2023 and may have increased or decreased from a previ-
ous Form RRB-1042S. A change in the amount may affect Social security benefits paid through the RRB
the nontaxable portion of your contributory amounts paid. ! aren’t reported on Form RRB-1099 or
You may need to refigure the nontaxable amount and/or CAUTION RRB-1042S. They are reported on Form
file an original or amended income tax return(s) using the SSA-1099 or SSA-1042S issued by the SSA.
amount reported on this form. If this box is blank, it means
Example 1. For the period January through March
that your contributory amount paid and total gross paid
2023, you received $300 ($100 × 3 months) Railroad Un-
are fully taxable. For more information, see Pub. 575; and
employment Insurance. You were eligible for the SSEB
Pub. 939, General Rule for Pensions and Annuities.
portion of tier 1 benefits of $509 a month beginning Janu-
ary 1, 2023, but you didn’t receive your first payment until
Box 6—Claim Number and Payee Code April 2023. The payment you received in April was for the
first 3 months of 2023. However, because you received
Your RRB claim number is a 6- or 9-digit number prece- unemployment benefits during the same period, $300 was
ded by an alphabetical prefix and is the number under deducted from your initial benefit payment. Instead of re-
which the SSEB portion of tier 1 benefits or special guar- ceiving $1,527 ($509 × 3 months), you received $1,227
anty benefits was paid. Your payee code is the number fol- ($1,527 − $300). For the months of April through Novem-
lowing your claim number and is used by the RRB to iden- ber, you were paid your regular monthly SSEB portion of
tify you under your claim number. In all your contacts with tier 1 benefits of $509. Box 10 of your Form RRB-1042S
the RRB, be sure to use the claim number and payee will show $5,599 ($509 × 11 months) as the gross SSEB
code shown in this box. portion of tier 1 benefits paid to you in 2023, even though
you didn’t actually receive that amount. This is because
Box 7—Recipient’s U.S. Taxpayer box 10 shows the gross amount of your benefits before
Identification Number (TIN) any reductions were made for the unemployment benefits
paid to you.
This is the U.S. social security number (SSN), individual
taxpayer identification number (ITIN), or employer identifi- Example 2. You received tier 1 benefits of $600 a
cation number (EIN), if known, for the person or estate lis- month for the months of January through June 2023. Your
ted as the recipient. $600 monthly tier 1 benefits consist of an SSEB portion of
$250 and an NSSEB portion of $350. Beginning in July
2023, you became entitled to Medicare, and $164.90 a
Box 10—Gross Benefit Paid in 2023 month was deducted from your benefit checks for Medi-
care premiums. Therefore, the tier 1 payments you re-
The figure shown in this box is the total amount of benefits
ceived for the rest of the year were $435.10 ($600 −
paid to you in 2023. It includes any benefits paid in 2023
$164.90) a month. Box 10 of your Form RRB-1042S will
that were for prior years. It is the amount before any de-
show the gross SSEB portion of tier 1 benefits of $3,000
ductions were made for:
($250 × 12 months), because it’s the gross SSEB amount
• Federal income tax withholding; before deductions for your Medicare premiums. Box 17 of
your Form RRB-1042S will show your Medicare premiums
• Medicare premiums;
of $989.40 ($164.90 × 6 months) deducted from July
• Legal Process Garnishment payments; through December 2023. The remainder of your tier 1 pay-
• Overall minimum assignment payments; ments, the NSSEB portion of $4,200 ($350 × 12 months),
will be shown on the Form RRB-1099-R that you will re-
• Recovery of an overpayment, including recovery of ceive along with your Form RRB-1042S. The $4,200 is the
Railroad Unemployment Insurance Act benefits re- gross NSSEB amount before deductions for your Medi-
ceived while awaiting payment of your railroad retire- care premiums. (The Medicare Premium Total box shown
ment annuity; and on your Form RRB-1099-R will be blank because the
• Workers’ compensation offset. Medicare total will be shown in box 17 of your Form

Publication 915 (2023) Page 27

- 28 -

Page 28 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

RRB-1042S.) For more information on Form RRB-1042S, Box 12—Net Benefit Paid in 2023
see Pub. 575.
The figure shown in this box is the net amount of benefits
Benefits paid for earlier years. The figure in box 10 paid to you in 2023. It is the result of subtracting the
includes any lump-sum benefit payment you received in amount in box 11 from the amount in box 10. If you re-
2023 that is for an earlier year after 1983. See Lump-Sum ceived more than one Form RRB-1042S for 2023, you
Election, earlier, for information on how to treat the pay- should add the amounts in box 12 of all Forms
ment. RRB-1042S to determine your net amount of payments for
2023. Use this amount to determine if any of your benefits
Box 11—Benefit Repaid to RRB in 2023 are taxable. See Are Any of Your Benefits Taxable, earlier.

The figure shown in this box is the total amount of benefits If parentheses are around the figure in box 12, it means
you repaid to the RRB in 2023, including any benefits you that the figure in box 11 is larger than the figure in box 10.
repaid in 2023 for prior years. You may have repaid a ben- This is a negative figure and means you repaid more
efit by returning a payment, by making a cash refund, or by money than you received in 2023. For more information,
having an amount withheld from your annuity for overpay- see Repayments More Than Gross Benefits, earlier.
ment recovery purposes. In addition, an amount may have
been withheld from your benefits to recover an overpay-
Box 13—Federal Tax Withheld
ment incurred by someone else who is also receiving ben-
efits under your claim number. The figure shown in this box is the total amount of U.S.
federal income tax withheld from your benefits in 2023
The amount in box 11 also includes any SSEB benefits while you were a known or assumed resident for tax pur-
you repaid in 2023 that were for 2023 or for 1 or more poses of the country shown in box 14. If no taxes were
years before 2023. All tier 1 repayments for years before withheld, -0- will be shown in this box. If you received
1986 are treated entirely as SSEB benefits. more than one Form RRB-1042S for 2023, add the
Example 1. You returned to work for your last railroad amounts in box 13 of all Forms RRB-1042S to determine
employer for the months of June through August 2023. your total amount of U.S. federal income tax withheld from
The SSEB portion of your tier 1 benefits was $450 for SSEB payments for 2023. Tax is withheld for any month in
each of those months. Because you aren’t allowed to re- which you were a nonresident alien (unless you claimed
ceive benefits for any month you returned to railroad serv- exemption under a tax treaty).
ice, you have to make a repayment to the RRB. You re-
turned the benefit payment for June through August 2023. Box 14—Country
Box 11 of your Form RRB-1042S will show $1,350 ($450
× 3 months) as the SSEB portion of tier 1 benefits you re- The country where you maintain your legal residence is
paid to the RRB. shown in this box. If you maintained legal residence in
more than one country during the year, you will receive a
Example 2. From January through April 2023, you separate Form RRB-1042S for each country of legal resi-
were overpaid $800 in the SSEB portion of tier 1 benefits. dence during the year.
From May through August 2023, $200 a month was with-
held from your benefit payment to fully recover the $800
Box 15—Tax Rate
overpayment. Box 11 of your Form RRB-1042S will show
$800 ($200 × 4 months) as the SSEB portion of tier 1 ben- The figure shown in this box is the rate at which U.S. fed-
efits you repaid to the RRB. eral income tax was withheld from the benefits shown on
Example 3. As a retired railroad employee, you have this Form RRB-1042S. If tax was withheld at more than
been receiving a railroad retirement annuity, including an one rate during the year, you will receive a separate Form
SSEB portion of tier 1 benefits, since 2022. You also be- RRB-1042S for each rate change during the year. The tax
came entitled to, and received from the SSA, a social se- rate for most nonresident aliens is 30%. The figure “0%” or
curity benefit of $300 a month beginning May 1, 2023. The “15%” may appear in this box if you claimed a tax treaty
SSA later authorized the RRB to pay that benefit. In Au- exemption by filing Form RRB-1001 with the RRB. For
gust 2023, the RRB began paying your social security more information, see Nonresident aliens, earlier, under
benefit to you and reduced the SSEB portion of your Are Any of Your Benefits Taxable.
monthly tier 1 benefit by $300. Social security benefits of
$900 ($300 × 3 months) covering the period May through Box 16—Exemption Code
July 2023 were kept by the RRB to offset your $900 SSEB
overpayment for that same period. Box 11 of your Form If a figure is shown in this box, it indicates a reduction in
RRB-1042S will show $900 as the SSEB portion of tier 1 the applicable nonresident alien tax rate due to a treaty
benefits you repaid to the RRB. exemption.
Note. The SSA will send you Form SSA-1099, which
will include the $900 in benefits paid by them for the Box 17—Medicare Premium Total
months of May through July 2023.
This is the total amount of Part B, Part C, and/or Part D
Medicare premiums deducted from your railroad

Page 28 Publication 915 (2023)

- 29 -

Page 29 of 33         Fileid: … tions/p915/2023/a/xml/cycle02/source                                 15:42 - 4-Dec-2023

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

retirement  annuity  payments  shown  on  your  Form                   Go to IRS.gov/TCE or download the free IRS2Go app 
RRB-1042S.                                                             for information on free tax return preparation.
See Pub. 519 for more information on nonresident ali-                • MilTax. Members of the U.S. Armed Forces and quali-
ens.                                                                   fied veterans may use MilTax, a free tax service of-
                                                                       fered by the Department of Defense through Military 
     You should contact your nearest RRB field office                  OneSource. For more information, go to 
TIP  (if you reside in the United States) or U.S. consu-               MilitaryOneSource MilitaryOneSource.mil/MilTax (    ).
     late/embassy (if you reside outside of the United                  Also, the IRS offers Free Fillable Forms, which can 
States) for assistance with your RRB tax statement inqui-              be completed online and then e-filed regardless of in-
ries.  If  you  are  in  the  United  States  or  Canada,  you  can    come.
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              Using online tools to help prepare your return.       Go to 
about  how  to  figure  your  taxable  payments  or  what            IRS.gov/Tools for the following.
amounts to show on your income tax return, contact the 
                                                                     • The Earned Income Tax Credit Assistant IRS.gov/ (
IRS.
                                                                       EITCAssistant) determines if you’re eligible for the 
                                                                       earned income credit (EIC).
                                                                     • The Online EIN Application IRS.gov/EIN ( ) helps you 
How To Get Tax Help                                                    get an employer identification number (EIN) at no 
                                                                       cost.
If you have questions about a tax issue; need help prepar-
                                                                     • The Tax Withholding Estimator IRS.gov/W4App (     ) 
ing your tax return; or want to download free publications, 
                                                                       makes it easier for you to estimate the federal income 
forms, or instructions, go to IRS.gov to find resources that 
                                                                       tax you want your employer to withhold from your pay-
can help you right away.
                                                                       check. This is tax withholding. See how your withhold-
Preparing and filing your tax return.  After receiving all             ing affects your refund, take-home pay, or tax due.
your wage and earnings statements (Forms W-2, W-2G,                  • The First-Time Homebuyer Credit Account Look-up 
1099-R,  1099-MISC,  1099-NEC,  etc.);  unemployment                   (IRS.gov/HomeBuyer) tool provides information on 
compensation statements (by mail or in a digital format) or            your repayments and account balance.
other  government  payment  statements  (Form  1099-G); 
and  interest,  dividend,  and  retirement  statements  from         • The Sales Tax Deduction Calculator IRS.gov/ (
                                                                       SalesTax) figures the amount you can claim if you 
banks and investment firms (Forms 1099), you have sev-
                                                                       itemize deductions on Schedule A (Form 1040).
eral options to choose from to prepare and file your tax re-
turn.  You  can  prepare  the  tax  return  yourself,  see  if  you     Getting  answers  to  your  tax  questions.          On 
qualify for free tax preparation, or hire a tax professional to         IRS.gov,  you  can  get  up-to-date  information  on 
prepare your return.                                                    current events and changes in tax law.
Free options for tax preparation.    Your options for pre-           • IRS.gov/Help: A variety of tools to help you get an-
paring  and  filing  your  return  online  or  in  your  local  com-   swers to some of the most common tax questions.
munity, if you qualify, include the following.                       • IRS.gov/ITA: The Interactive Tax Assistant, a tool that 
• Free File. This program lets you prepare and file your               will ask you questions and, based on your input, pro-
  federal individual income tax return for free using soft-            vide answers on a number of tax topics.
  ware or Free File Fillable Forms. However, state tax               • IRS.gov/Forms: Find forms, instructions, and publica-
  preparation may not be available through Free File. Go               tions. You will find details on the most recent tax 
  to IRS.gov/FreeFile to see if you qualify for free online            changes and interactive links to help you find answers 
  federal tax preparation, e-filing, and direct deposit or             to your questions.
  payment options.
                                                                     • You may also be able to access tax information in your 
• VITA. The Volunteer Income Tax Assistance (VITA)                     e-filing software.
  program offers free tax help to people with 
  low-to-moderate incomes, persons with disabilities, 
  and limited-English-speaking taxpayers who need                    Need someone to prepare your tax return?            There are 
  help preparing their own tax returns. Go to IRS.gov/               various  types  of  tax  return  preparers,  including  enrolled 
  VITA, download the free IRS2Go app, or call                        agents, certified public accountants (CPAs), accountants, 
  800-906-9887 for information on free tax return prepa-             and many others who don’t have professional credentials. 
  ration.                                                            If  you  choose  to  have  someone  prepare  your  tax  return, 
                                                                     choose that preparer wisely. A paid tax preparer is:
• TCE. The Tax Counseling for the Elderly (TCE) pro-
  gram offers free tax help for all taxpayers, particularly          • Primarily responsible for the overall substantive accu-
  those who are 60 years of age and older. TCE volun-                  racy of your return,
  teers specialize in answering questions about pen-                 • Required to sign the return, and
  sions and retirement-related issues unique to seniors. 

Publication 915 (2023)                                                                                              Page 29

- 30 -

Page 30 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

• Required to include their preparer tax identification Note. Form 9000, Alternative Media Preference, or
number (PTIN). Form 9000(SP) allows you to elect to receive certain types
of written correspondence in the following formats.
Although the tax preparer always signs the return,
! you're ultimately responsible for providing all the • Standard Print.
CAUTION information required for the preparer to accurately
• Large Print.
prepare your return and for the accuracy of every item re-
ported on the return. Anyone paid to prepare tax returns • Braille.
for others should have a thorough understanding of tax • Audio (MP3).
matters. For more information on how to choose a tax pre-
parer, go to Tips for Choosing a Tax Preparer on IRS.gov. • Plain Text File (TXT).
• Braille Ready File (BRF).

Employers can register to use Business Services On- Disasters. Go to IRS.gov/DisasterRelief to review the
line. The Social Security Administration (SSA) offers on- available disaster tax relief.
line service at SSA.gov/employer for fast, free, and secure
Getting tax forms and publications. Go to IRS.gov/
W-2 filing options to CPAs, accountants, enrolled agents,
Forms to view, download, or print all the forms, instruc-
and individuals who process Form W-2, Wage and Tax
tions, and publications you may need. Or, you can go to
Statement, and Form W-2c, Corrected Wage and Tax
IRS.gov/OrderForms to place an order.
Statement.
Getting tax publications and instructions in eBook
IRS social media. Go to IRS.gov/SocialMedia to see the
format. Download and view most tax publications and in-
various social media tools the IRS uses to share the latest
structions (including the Instructions for Form 1040) on
information on tax changes, scam alerts, initiatives, prod-
mobile devices as eBooks at IRS.gov/eBooks.
ucts, and services. At the IRS, privacy and security are our
IRS eBooks have been tested using Apple's iBooks for
highest priority. We use these tools to share public infor-
iPad. Our eBooks haven’t been tested on other dedicated
mation with you. Don’t post your social security number
eBook readers, and eBook functionality may not operate
(SSN) or other confidential information on social media
as intended.
sites. Always protect your identity when using any social
networking site. Access your online account (individual taxpayers
The following IRS YouTube channels provide short, in- only). Go to IRS.gov/Account to securely access infor-
formative videos on various tax-related topics in English, mation about your federal tax account.
Spanish, and ASL.
• View the amount you owe and a breakdown by tax
• Youtube.com/irsvideos. year.
• Youtube.com/irsvideosmultilingua. • See payment plan details or apply for a new payment
• Youtube.com/irsvideosASL. plan.
• Make a payment or view 5 years of payment history
Watching IRS videos. The IRS Video portal
and any pending or scheduled payments.
(IRSVideos.gov) contains video and audio presentations
for individuals, small businesses, and tax professionals. • Access your tax records, including key data from your
most recent tax return, and transcripts.
Online tax information in other languages. You can
• View digital copies of select notices from the IRS.
find information on IRS.gov/MyLanguage if English isn’t
your native language. • Approve or reject authorization requests from tax pro-
fessionals.
Free Over-the-Phone Interpreter (OPI) Service. The
• View your address on file or manage your communica-
IRS is committed to serving taxpayers with limited-English
tion preferences.
proficiency (LEP) by offering OPI services. The OPI Serv-
ice is a federally funded program and is available at Tax- Get a transcript of your return. With an online account,
payer Assistance Centers (TACs), most IRS offices, and you can access a variety of information to help you during
every VITA/TCE tax return site. The OPI Service is acces- the filing season. You can get a transcript, review your
sible in more than 350 languages. most recently filed tax return, and get your adjusted gross
income. Create or access your online account at IRS.gov/
Accessibility Helpline available for taxpayers with
Account.
disabilities. Taxpayers who need information about ac-
cessibility services can call 833-690-0598. The Accessi- Tax Pro Account. This tool lets your tax professional
bility Helpline can answer questions related to current and submit an authorization request to access your individual
future accessibility products and services available in al- taxpayer IRS online account. For more information, go to
ternative media formats (for example, braille, large print, IRS.gov/TaxProAccount.
audio, etc.). The Accessibility Helpline does not have ac-
cess to your IRS account. For help with tax law, refunds, or Using direct deposit. The safest and easiest way to re-
account-related issues, go to IRS.gov/LetUsHelp. ceive a tax refund is to e-file and choose direct deposit,

Page 30 Publication 915 (2023)

- 31 -

Page 31 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

which securely and electronically transfers your refund di- • Electronic Funds Withdrawal: Schedule a payment
rectly into your financial account. Direct deposit also when filing your federal taxes using tax return prepara-
avoids the possibility that your check could be lost, stolen, tion software or through a tax professional.
destroyed, or returned undeliverable to the IRS. Eight in
• Electronic Federal Tax Payment System: Best option
10 taxpayers use direct deposit to receive their refunds. If
for businesses. Enrollment is required.
you don’t have a bank account, go to IRS.gov/
DirectDeposit for more information on where to find a bank • Check or Money Order: Mail your payment to the ad-
or credit union that can open an account online. dress listed on the notice or instructions.
Reporting and resolving your tax-related identity • Cash: You may be able to pay your taxes with cash at
a participating retail store.
theft issues.
• Tax-related identity theft happens when someone • Same-Day Wire: You may be able to do same-day
wire from your financial institution. Contact your finan-
steals your personal information to commit tax fraud.
cial institution for availability, cost, and time frames.
Your taxes can be affected if your SSN is used to file a
fraudulent return or to claim a refund or credit. Note. The IRS uses the latest encryption technology to
• The IRS doesn’t initiate contact with taxpayers by ensure that the electronic payments you make online, by
email, text messages (including shortened links), tele- phone, or from a mobile device using the IRS2Go app are
phone calls, or social media channels to request or safe and secure. Paying electronically is quick, easy, and
verify personal or financial information. This includes faster than mailing in a check or money order.
requests for personal identification numbers (PINs),
passwords, or similar information for credit cards, What if I can’t pay now? Go to IRS.gov/Payments for
banks, or other financial accounts. more information about your options.
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft • Apply for an online payment agreement IRS.gov/ (
Central webpage, for information on identity theft and OPA) to meet your tax obligation in monthly install-
data security protection for taxpayers, tax professio- ments if you can’t pay your taxes in full today. Once
nals, and businesses. If your SSN has been lost or you complete the online process, you will receive im-
stolen or you suspect you’re a victim of tax-related mediate notification of whether your agreement has
identity theft, you can learn what steps you should been approved.
take. • Use the Offer in Compromise Pre-Qualifier to see if
• Get an Identity Protection PIN (IP PIN). IP PINs are you can settle your tax debt for less than the full
six-digit numbers assigned to taxpayers to help pre- amount you owe. For more information on the Offer in
vent the misuse of their SSNs on fraudulent federal in- Compromise program, go to IRS.gov/OIC.
come tax returns. When you have an IP PIN, it pre-
Filing an amended return. Go to IRS.gov/Form1040X
vents someone else from filing a tax return with your
for information and updates.
SSN. To learn more, go to IRS.gov/IPPIN.
Checking the status of your amended return. Go to
Ways to check on the status of your refund.
IRS.gov/WMAR to track the status of Form 1040-X amen-
• Go to IRS.gov/Refunds. ded returns.
• Download the official IRS2Go app to your mobile de- It can take up to 3 weeks from the date you filed
vice to check your refund status. ! your amended return for it to show up in our sys-
CAUTION tem, and processing it can take up to 16 weeks.
• Call the automated refund hotline at 800-829-1954.

The IRS can’t issue refunds before mid-February Understanding an IRS notice or letter you’ve re-
! for returns that claimed the EIC or the additional ceived. Go to IRS.gov/Notices to find additional informa-
CAUTION child tax credit (ACTC). This applies to the entire
tion about responding to an IRS notice or letter.
refund, not just the portion associated with these credits.
Responding to an IRS notice or letter. You can now
Making a tax payment. Payments of U.S. tax must be upload responses to all notices and letters using the
remitted to the IRS in U.S. dollars. Digital assets are not Document Upload Tool. For notices that require additional
accepted. Go to IRS.gov/Payments for information on how action, taxpayers will be redirected appropriately on
to make a payment using any of the following options. IRS.gov to take further action. To learn more about the
tool, go to IRS.gov/Upload.
• IRS Direct Pay: Pay your individual tax bill or estimated
tax payment directly from your checking or savings ac- Note. You can use Schedule LEP (Form 1040), Re-
count at no cost to you. quest for Change in Language Preference, to state a pref-
• Debit Card, Credit Card, or Digital Wallet: Choose an erence to receive notices, letters, or other written commu-
approved payment processor to pay online or by nications from the IRS in an alternative language. You may
phone. not immediately receive written communications in the re-
quested language. The IRS’s commitment to LEP

Publication 915 (2023) Page 31

- 32 -

Page 32 of 33 Fileid: … tions/p915/2023/a/xml/cycle02/source 15:42 - 4-Dec-2023

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

taxpayers is part of a multi-year timeline that began pro- • You face (or your business is facing) an immediate
viding translations in 2023. You will continue to receive threat of adverse action; or
communications, including notices and letters, in English
• You’ve tried repeatedly to contact the IRS but no one
until they are translated to your preferred language.
has responded, or the IRS hasn’t responded by the
Contacting your local TAC. Keep in mind, many ques- date promised.
tions can be answered on IRS.gov without visiting a TAC.
Go to IRS.gov/LetUsHelp for the topics people ask about How Can You Reach TAS?
most. If you still need help, TACs provide tax help when a
tax issue can’t be handled online or by phone. All TACs TAS has offices in every state, the District of Columbia,
now provide service by appointment, so you’ll know in ad- and Puerto Rico. To find your advocate’s number:
vance that you can get the service you need without long • Go to TaxpayerAdvocate.IRS.gov/Contact-Us;
wait times. Before you visit, go to IRS.gov/TACLocator to
• Download Pub. 1546, The Taxpayer Advocate Service
find the nearest TAC and to check hours, available serv-
Is Your Voice at the IRS, available at IRS.gov/pub/irs-
ices, and appointment options. Or, on the IRS2Go app,
pdf/p1546.pdf;
under the Stay Connected tab, choose the Contact Us op-
tion and click on “Local Offices.” • Call the IRS toll free at 800-TAX-FORM
(800-829-3676) to order a copy of Pub. 1546;
The Taxpayer Advocate Service (TAS) • Check your local directory; or
Is Here To Help You • Call TAS toll free at 877-777-4778.
What Is TAS?
How Else Does TAS Help Taxpayers?
TAS is an independent organization within the IRS that
helps taxpayers and protects taxpayer rights. TAS strives TAS works to resolve large-scale problems that affect
to ensure that every taxpayer is treated fairly and that you many taxpayers. If you know of one of these broad issues,
know and understand your rights under the Taxpayer Bill report it to TAS at IRS.gov/SAMS. Be sure to not include
of Rights. any personal taxpayer information.

How Can You Learn About Your Taxpayer Low Income Taxpayer Clinics (LITCs)
Rights?
LITCs are independent from the IRS and TAS. LITCs rep-
The Taxpayer Bill of Rights describes 10 basic rights that resent individuals whose income is below a certain level
all taxpayers have when dealing with the IRS. Go to and who need to resolve tax problems with the IRS. LITCs
TaxpayerAdvocate.IRS.gov to help you understand what can represent taxpayers in audits, appeals, and tax collec-
these rights mean to you and how they apply. These are tion disputes before the IRS and in court. In addition,
your rights. Know them. Use them. LITCs can provide information about taxpayer rights and
responsibilities in different languages for individuals who
What Can TAS Do for You? speak English as a second language. Services are offered
for free or a small fee. For more information or to find an
TAS can help you resolve problems that you can’t resolve LITC near you, go to the LITC page at
with the IRS. And their service is free. If you qualify for TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134,
their assistance, you will be assigned to one advocate Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/
who will work with you throughout the process and will do 4134.pdf.
everything possible to resolve your issue. TAS can help
you if:
• Your problem is causing financial difficulty for you,
your family, or your business;

Page 32 Publication 915 (2023)

- 33 -

Page 33 of 33        Fileid: … tions/p915/2023/a/xml/cycle02/source                 15:42 - 4-Dec-2023

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

                 To help us develop a more useful index, please let us know if you have ideas for index entries.
Index            See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
                                      Example 11
A                                     Worksheet 1:                         T
Assistance (See Tax help)             Filled-in 12                         Tax help 29
                                      Worksheet 2:                         Taxable benefits:
B                                     Blank 17                              Determination of 3 6, 
Base amount   3                       Filled-in 13                          Maximum taxable part    6
                                      Worksheet 3, blank  18                Person receiving benefits 
C                                     Worksheet 4:                          determines    5
Canadian social security benefits 6   Blank 19                              Worksheets:
Children's benefits 3                 Filled-in 14                          Examples      6 15, 
                                                                            Quick calculation, sample                    4
D                                   M                                       Which to use    6
Deductions related to benefits 15   Missing children, photographs of     2 Total income, figuring   3
  $3,000.01 or more 15              my Social Security account      2
Disability benefits repaid 15                                              U
                                    N                                      U.S. citizens residing abroad                 5
E                                   Nonresident aliens    5                U.S. residents:
Estimated tax 5                       Form RRB-1042S      26                Canadian or German social security 
                                      Form SSA-1042S      22                benefits paid to    6
F                                   Nontaxable benefits   6
                                                                           W
Form 1040 or 1040-SR   6
Form RRB-1042S   26                 P                                      Withholding 5
Form RRB-1099   11 24,              Permanent resident aliens    5          Exemption from  6
Form SSA-1042S   22                 Publications (See Tax help)             Form W-4V    5
Form SSA-1099   11 20,                                                      Voluntary 5
Form W-4V 5                         R                                      Worksheets
Future Developments:                Railroad retirement benefits    2       Lump-sum election:
  Product Page 1                    Repayments:                             Blank Worksheet 4       19
                                      Benefits received in earlier year 5,  Filled-in Worksheet 4    14
G                                     15                                    Lump-sum payment:
German social security benefits 6     Disability benefits 15                Blank Worksheet 2       17
                                      Gross benefits 5 15,                  Blank Worksheet 3       18
J                                   Reporting requirements     6            Filled-in Worksheet 1    12
Joint returns 15                      Lump-sum payment      11              Filled-in Worksheet 2    13
                                                                            Taxable benefits:
L                                   S                                       Blank Worksheet 1       15
Lump-sum election   11              Social Security benefits   2            Filled-in Worksheet 1    7 10-

Publication 915 (2023)                                                                                                   Page 33

PDF file checksum: 960497936

(Plugin #1/9.12/13.0)