Social Security Benefits Worksheet (2025), Form 1040 Lines 6a and 6b

What is the Social Security Benefits Worksheet?

The Social Security Benefits Worksheet is the worksheet in the 2025 Instructions for Form 1040 (page 32) that you use to see if any of your social security benefits are taxable. It belongs to Form 1040 or 1040-SR, lines 6a and 6b, and it is marked "Keep for Your Records". The blank on this page is that 2025 worksheet.

What you need

• Form SSA-1099: box 3 shows the total social security benefits paid to you, and box 4 shows any benefits you repaid in 2025. Line 1 of the worksheet uses box 5 of all your Forms SSA-1099 and RRB-1099.
• Form RRB-1099, if you received railroad retirement benefits treated as social security.
• The amounts from Form 1040 or 1040-SR, lines 1z, 2a, 2b, 3b, 4b, 5b, 7a and 8, and from Schedule 1, lines 11 through 20, 23 and 25. If the instructions for Schedule 1, line 24z, have you enter a write-in adjustment on line 24z, figure that write-in before completing this worksheet.

When not to use this worksheet

• You made contributions to a traditional IRA for 2025 and you or your spouse were covered by a retirement plan at work or through self-employment: use the worksheets in Pub. 590-A instead.
• Your total repayments in 2025 (box 4) were more than your total benefits for 2025 (box 3): none of your benefits are taxable for 2025. If your total repayments exceed your total benefits by more than $3,000, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in income in an earlier year. See Pub. 915.
• You file Form 2555, 4563 or 8815, or you exclude employer-provided adoption benefits or income from sources within Puerto Rico: use the worksheet in Pub. 915 instead.

How the worksheet works

1. Line 1: the total from box 5 of all your Forms SSA-1099 and RRB-1099, also entered on Form 1040 or 1040-SR, line 6a. Line 2 is 50% of line 1. Disability payments (including SSDI) for injuries incurred as a direct result of a terrorist attack directed against the United States or its allies are not included in income; if they are incorrectly reported as taxable on Form SSA-1099, don't include the nontaxable portion (see Pub. 3920).
2. Line 5 combines line 2 with your other income from Form 1040 or 1040-SR (lines 3 and 4 of the worksheet). Line 6 is the total of Schedule 1, lines 11 through 20, 23 and 25. If line 6 is not less than line 5, none of your benefits are taxable: enter -0- on Form 1040 or 1040-SR, line 6b.
3. Line 8: enter $32,000 if married filing jointly, or $25,000 if single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2025. If you are married filing separately and lived with your spouse at any time in 2025, skip lines 8 through 15, multiply line 7 by 85% and enter the result on line 16. If line 8 is not less than line 7, none of your benefits are taxable: enter -0- on line 6b.
4. Line 10: enter $12,000 if married filing jointly, or $9,000 if single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2025.
5. Line 18: your taxable social security benefits, the smaller of line 16 or line 17 (85% of line 1). Also enter this amount on Form 1040 or 1040-SR, line 6b.

If you are married filing separately and lived apart from your spouse for all of 2025, check the box on line 6d. If any of your benefits are taxable for 2025 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount: see Lump-Sum Election in Pub. 915. If you elect to use the lump-sum election method, check the box on line 6c.