Artículo What isn’t covered in this chapter.. What isn’t covered in this chapter.

id="en_US_2024_publink1000171895"> What isn’t covered in this chapter. This chapter doesn’t cover the tax rules for the following railroad retirement benefits. Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. Tier 2 benefits. Vested dual benefits. Supplemental annuity benefits. For information on these benefits, see Pub. 575, Pension and Annuity Income. This chapter doesn’t cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement; or Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board. For information about these benefits, see Pub. 519, U.S. Tax Guide for Aliens; and Pub. 915. This chapter also doesn’t cover the tax rules for foreign social security benefits. These benefits are taxable as annuities, unless they are exempt from U.S. tax or treated as a U.S. social security benefit under a tax treaty. Useful Items You may want to see: Publication 501 Dependents, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U.S. Tax Guide for Aliens 575 Pension and Annuity Income 590-A Contributions to Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Form (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request For these and other useful items, go to IRS.gov/Forms . Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount (explained later) for your filing status with the total of: One-half of your benefits; plus All your other income, including tax-exempt interest. Exclusions. When making this comparison, don’t reduce your other income by any exclusions for: Interest from qualified U.S. savings bonds, Employer-provided adoption benefits, Interest on education loans, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. Children’s benefits. The rules in this chapter apply to benefits received by children. See Who is taxed , later. Figuring total income. To figure the total of one-half of your benefits plus your other income, use Worksheet 7-1 , discussed later. If the total is more than your base amount, part of your benefits may be taxable. If you are married and file a joint return for 2025, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Even if your spouse didn’t receive any benefits, you must add your spouse’s income to yours to figure whether any of your benefits are taxable. . If the only income you received during 2025 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally aren’t taxable and you probably don’t have to file a return. If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. See Do I Have To File a Return? in chapter 1, earlier; Pub. 501; or your tax return instructions to find out if you have to file a return. . Base amount. Your base amount is: $25,