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Publication 915, Social Security and Equivalent Railroad Retirement Benefits

This publication 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).

Social security benefits include monthly retirement, survivor, and disability benefits. They do not include supplemental security income (SSI) payments, which are not taxable.

Equivalent Tier 1 railroad retirement benefits are the part of Tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. They are commonly called the social security equivalent benefit (SSEB) portion of Tier 1 benefits.


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Publication 505, Tax Withholding and Estimated Tax

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Publication 590, Individual Retirement Arrangements (IRAs)

Form 1040, U.S. Individual Income Tax Return

Form 1040-A, U.S. Individual Income Tax Return

Form 1040-ES, Estimated Tax for Individuals

Form W-4V, Voluntary Withholding Request

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Page Last Reviewed or Updated: 22-Nov-2013