Total pension or annuity income and taxable pension or annuity income are entered on Form 1040, lines 16a and 16b, or Form 1040A, lines 12a and 12b.

Social security benefits can be nontaxable or taxable. To determine the taxable portion of social security payments received by a taxpayer, use the Social Security Benefits Worksheet.

Total social security benefits and taxable portion are entered on Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b.

Federal income tax on pension, annuity and social security income can be withheld by the payer, or the taxpayer may choose to pay estimated tax.