Reporting Social Security Benefits at Tax Time

Social Security benefits are considered income, may be taxable and therefore reportable to the IRS.

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Reporting social security benefits

Social Security benefits are income and may or may not be taxable, depending on your filing status and other income.

Form SSA-1099 lists your Social Security benefits, and Form RRB-1099 lists Railroad Retirement benefits

Taxable Social Security Benefits

To determine if your social security benefits are taxable, figure out your base amount according to your filing status. Your base amount is:

  • $25,000 if you are single, head of household, or a widow(er)
  • $25,000 if you are married, filing separately, and lived apart from your spouse for all of 2005
  • $32,000 if you are married filing jointly
  • $0 if you are married filing separately, and you lived with your spouse at any time during 2005

If one half your total social security benefits plus the total of your other income is higher than your base amount, your social security benefits are taxable.

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How are social security benefits taxes?

From 50-85% of your social security benefits is taxable income.

How to report your social security benefits

If your social security benefits are taxable use Form 1040, or Form 1040a.

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Related IRS publications

For more information about reporting Social Security Benefit check out IRS Publication 915.

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