Rev. date: 1/1/2010Social security benefits include monthly retirement, survivor,
and disability benefits. They do not include supplemental security income (SSI)
payments, which are not taxable. The amount of social security benefits that
must be included on your income tax return and used to calculate your income tax
liability depends on the total amount of your income and benefits for the
taxable year.
To find out whether any of your benefits may be taxable, compare
the base amount for your filing status with the total of:
The base amount for your filing status is shown next:
-
$25,000 if you are single, head of household, qualifying widow(er)
or married filing separately living apart from your spouse at any time during
the tax year.
-
$32,000 if you are married filing jointly.
-
$-0- if you are married filing separately living with your
spouse at any time during the tax year.