Artículo Worksheet 7-1. Worksheet 7-1

id="en_US_2024_publink1000171901"> 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 . Example. You are over 65 and are filing a single return for 2025 and you received social security benefits during the year. In January 2026, you received a Form SSA-1099 showing net benefits of $1,500 in box 5. You also received a taxable pension of $17,000 and interest income of $700. You didn’t have any tax-exempt interest income. Your benefits aren’t taxable for 2025 because your income, as figured in Worksheet 7-1, isn’t more than your base amount ($25,000) for single. Even though none of your benefits are taxable, you must file a return for 2025 because your taxable gross income ($18,450) exceeds the minimum filing requirement amount for your filing status. Filled-in 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. $1,500 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. 750