Publication 915 explains the federal income tax rules for social security benefits and equivalent Tier 1 railroad retirement benefits. It is prepared through the joint efforts of the Internal Revenue Service (IRS), the Social Security Administration (SSA), and the U.S. Railroad Retirement Board (RRB). Current revision Publication 915 PDF (HTML | eBook EPUB) Recent developments None at this time. Other items you may find useful All Publication 915 revisions About Notice 703, Read This To See If Your Social Security Benefits May Be Taxable About Publication 505, Tax Withholding and Estimated Tax About Publication 519, U.S. Tax Guide for Aliens Other current products Related items About Form 1040, U.S. Individual Income Tax Return About Form 1040-ES, Estimated Tax for Individuals About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 1040-SR, U.S. Tax Return for Seniors About Form 8815, Exclusion of Interest From Series EE and I U.S. Savings Bonds Issued After 1989 About Form 8839, Qualified Adoption Expenses About Form CT-1-X, Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund About Form W-4V, Voluntary Withholding Request
