Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Social Security

Calculating the Taxable Portion

Figuring Your Taxable Benefits Worksheet

Residents of Puerto Rico with exempt Puerto Rico source income must use the worksheet in Publication 915 to calculate the taxable portion of Social Security benefits, not the worksheet included with Form 1040's instructions.

Social Security benefits are reported to taxpayers on Form SSA-1099, Social Security Benefit Statement.

Enter the amount from box 5 of each of the Form(s) SSA-1099s for the taxpayer (and spouse, if filing jointly) on line 1 of the Figuring Your Taxable Benefits worksheet in Publication 915, Social Security and Equivalent Railroad Retirement Benefits.

Return the SSA-1099s to the taxpayers for their records.

Form SSA-1099 with $11,000 in box 5 and Figuring your taxable benefits worksheet with $11,000 in line 1.