Artículo Figuring total income.. Figuring total income.

id="en_US_2024_publink1000171897"> 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: $25,000 if you are single, head of household, or qualifying surviving spouse; $25,000 if you are married filing separately and lived apart from your spouse for all of 2025; $32,000 if you are married filing jointly; or $0 if you are married filing separately and lived with your spouse at any time during 2025. Worksheet 7-1. You can use Worksheet 7-1 to figure the amount of income to compare with your base amount. This is a quick way to check whether some of your benefits may be taxable. Worksheet 7-1. A Quick Way To Check if Your Benefits May Be Taxable Note: If you plan to file a joint income tax return, include your spouse's amounts, if any, on lines A, C, and D. A. Enter the total amount from box 5 of all your Forms SSA-1099 and RRB-1099 . Include the full amount of any lump-sum benefit payments received in 2025, for 2025 and earlier years. (If you received more than one form, combine the amounts from box 5 and enter the total.) A. Note: If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. B. Multiply line A by 50% (0.50) B. C. Enter your total income that is taxable (excluding line A), such as pensions, wages, interest, ordinary dividends, and capital gain distributions. Don’t reduce your income by any deductions, exclusions (listed earlier), or exemptions C. D. Enter any tax-exempt interest income, such as interest on municipal bonds D. E. Add lines B, C, and D E. Note: Compare the amount on line E to your base amount for your filing status. If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. If the amount on line E is more than your base amount , some of your benefits may be taxable and you will need to complete Worksheet 1 in Pub. 915 (or the Social Security Benefits Worksheet in your tax form instructions). 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 .