)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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
Recent developments
None at this time.