Publication 915: Social Security and Equivalent Railroad Retirement Benefits; Publication 915 Main Contents

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

Are Any of Your
Benefits Taxable?

To find out whether any of your benefits may be taxable, compare the base amount (explained later) for your filing status with the total of:

One-half of your benefits, plus
All your other income, including tax-exempt interest.

When making this comparison, do not reduce your other income by any exclusions for:

Interest from qualified U.S. savings bonds,
Employer-provided adoption benefits,
Foreign earned income or foreign housing, or
Income earned in American Samoa or Puerto Rico by bona fide residents.

The SSA issues Form SSA–1099 and Form SSA–1042S. The RRB issues Form RRB–1099 and Form RRB–1042S. These forms (tax statements) report the amounts paid and repaid, and taxes withheld for a tax year. You may receive more than one of these forms for the same tax year. You should add the amounts shown on all forms you receive from the SSA and/or RRB for the same tax year to determine the “total” amounts paid and repaid, and taxes withheld for that tax year. See Appendix, at the end of this publication for more information.

Each original Form RRB–1099 is valid unless it has been corrected. The RRB will issue a corrected Form RRB–1099 if there is an error in the original. A corrected Form RRB–1099 is indicated as “CORRECTED” and replaces the corresponding original Form RRB–1099. You must use the latest corrected Form RRB–1099 you received and any original Form RRB–1099 that the RRB has not corrected when you determine what amounts to report on your tax return.

Figuring total income.

To figure the total of one-half of your benefits plus your other income, use the worksheet later in this discussion. If the total is more than your base amount, part of your benefits may be taxable.

If you are married and file a joint return for 2003, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable.

If the only income you received during 2003 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable.

Base amount.

Your base amount is:

$25,000 if you are single, head of household, or qualifying widow(er),
$25,000 if you are married filing separately and lived apart from your spouse for all of 2003,
$32,000 if you are married filing jointly, or
$–0– if you are married filing separately and lived with your spouse at any time during 2003.

Worksheet. You can use the following worksheet to figure the amount of income to compare with your base amount. This is a quick way to check whether some of your benefits may be taxable.

A.	Write in the amount from box 5 of all your Forms SSA–1099 and RRB–1099. Include the full amount of any lump-sum benefit payments received in 2003, for 2003 and earlier years. (If you received more than one form, combine the amounts from box 5 and write in the total.)	A.
Note. If the amount on line A is zero or less, stop here; none of your benefits are taxable this year.
B.	Enter one-half of the amount on line A	B.
C.	Add your taxable pensions, wages, interest, dividends, and other taxable income and write in the total	C.
D.	Write in any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier).	D.
E.	Add lines B, C, and D and write in the total	E.
Note. Compare the amount on line E to your base amount for your filing status. If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. If the amount on line E is more than your base amount, some of your benefits may be taxable. You then need to complete Worksheet 1, shown later.

Example.

You and your spouse (both over 65) are filing a joint return for 2003 and you both received social security benefits during the year. In January 2004, you received a Form SSA–1099 showing net benefits of $7,500 in box 5. Your spouse received a Form SSA–1099 showing net benefits of $3,500 in box 5. You also received a taxable pension of $19,000 and interest income of $500. You did not have any tax-exempt interest income. Your benefits are not taxable for 2003 because your income, as figured in the following worksheet, is not more than your base amount ($32,000) for married filing jointly.

Even though none of your benefits are taxable, you must file a return for 2003 because your taxable gross income ($19,500) exceeds the minimum filing requirement amount for your filing status.

A.	Write in the amount from box 5 of all your Forms SSA–1099 and RRB–1099. Include the full amount of any lump-sum benefit payments received in 2003, for 2003 and earlier years. (If you received more than one form, combine the amounts from box 5 and write in the total.)	A.	$11,000
Note. If the amount on line A is zero or less, stop here; none of your benefits are taxable this year.
B.	Enter one-half of the amount on line A	B.	5,500
C.	Add your taxable pensions, wages, interest, dividends, and other taxable income and write in the total	C.	19,500
D.	Write in any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier).	D.	–0–
E.	Add lines B, C, and D and write in the total	E.	$25,000
Note. Compare the amount on line E to your base amount for your filing status. If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. If the amount on line E is more than your base amount, some of your benefits may be taxable. You then need to complete Worksheet 1, shown later.

Who is taxed.

The person who has the legal right to receive the benefits must determine whether the benefits are taxable. For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child.

Repayment of benefits.

Any repayment of benefits you made during 2003 must be subtracted from the gross benefits you received in 2003. It does not matter whether the repayment was for a benefit you received in 2003 or in an earlier year. If you repaid more than the gross benefits you received in 2003, see Repayments More Than Gross Benefits, later.

Your gross benefits are shown in box 3 of Form SSA–1099 or Form RRB–1099. Your repayments are shown in box 4. The amount in box 5 shows your net benefits for 2003 (box 3 minus box 4). Use the amount in box 5 to figure whether any of your benefits are taxable.

Example.

In 2002, you received $3,000 in social security benefits, and in 2003 you received $2,700. In March 2003, SSA notified you that you should have received only $2,500 in benefits in 2002. During 2003, you repaid $500 to SSA. The Form SSA–1099 you received for 2003 shows $2,700 in box 3 (gross amount) and $500 in box 4 (repayment). The amount in box 5 shows your net benefits of $2,200 ($2,700 minus $500).

Tax withholding and estimated tax.

You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. If you choose to do this, you must complete a Form W–4V. You can choose withholding at 7%, 10%, 15%, or 25% of your total benefit payment.

If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. For details, get Publication 505 or the instructions for Form 1040–ES.

U.S. citizens residing abroad.

U.S. citizens who reside in the following countries are exempt from U.S. tax on their benefits.

Canada.
Egypt.
Germany.
Ireland.
Israel.
Italy. (You must also be a citizen of Italy for the exemption to apply.)
Romania.

The SSA will not withhold U.S. tax from your benefits if you are a U.S. citizen.

The RRB will withhold U.S. tax from your benefits unless you claim an exemption from withholding. For information on how to claim an exemption from withholding, see Exemption from withholding under Nonresident aliens, later.

Lawful permanent residents.

For U.S. income tax purposes, lawful permanent residents (green card holders) are considered resident aliens until their lawful permanent resident status under the immigration laws is either taken away or is administratively or judicially determined to have been abandoned. Social security benefits paid to a green card holder are not subject to 30% withholding. If you are a green card holder and tax was withheld in error on your social security benefits because you have a foreign address, the withholding tax is refundable by the Social Security Administration (SSA) or the IRS. SSA will refund taxes erroneously withheld if the refund can be processed during the same calendar year in which the tax was withheld. If SSA cannot refund the taxes withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center, Philadelphia, PA 19255 to determine if you are entitled to a refund. You must also attach the following information to your Form 1040 or 1040A:

A copy of the Form SSA-1042S, Social Security Benefit Statement,
A copy of the “green card,” and
A signed declaration that includes the following statements:

The SSA should not have withheld federal income tax from my social security benefits because I am a U.S. lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. I am filing a U.S. income tax return for the tax year as a resident alien reporting all of my worldwide income. I have not claimed benefits for the tax year under an income tax treaty as a nonresident alien.

Nonresident aliens.

A nonresident alien is an individual who is not a citizen or resident of the United States. If you are a nonresident alien, the rules discussed in this publication do not apply to you. Instead, 85% of your benefits are taxed at a 30% rate, unless exempt (or subject to a lower rate) by treaty. You will receive a Form SSA–1042S or Form RRB–1042S showing the amount of your benefits. These forms will also show the tax rate and the amount of tax withheld from your benefits.

Under tax treaties with the following countries, residents of these countries are exempt from U.S. tax on their benefits.

Canada.
Egypt.
Germany.
Ireland.
Israel.
Italy.
Japan.
Romania.
The United Kingdom.

Under a treaty with India, benefits paid to individuals who are both residents and nationals of India are exempt from U.S. tax if the benefits are for services performed for the United States, its subdivisions, or local government authorities.

If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate.

For more information, get Publication 519, U.S. Tax Guide for Aliens.

Exemption from withholding.

If your social security benefits are exempt from tax because you are a resident of one of the treaty countries listed, the SSA will not withhold U.S. tax from your benefits.

If your railroad retirement benefits are exempt from tax because you are a resident of one of the treaty countries listed, you can claim an exemption from withholding by filing Form RRB–1001, Nonresident Questionnaire, with the RRB. Contact the RRB to get this form.

Canadian or German social security benefits paid to U.S. residents.

Under income tax treaties with Canada and Germany, social security benefits paid by those countries to U.S. residents are treated for U.S. income tax purposes as if they were paid under the social security legislation of the United States. If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1, shown later.

If part of your benefits are taxable, you must use Form 1040 or Form 1040A. You cannot use Form 1040EZ.

If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Generally, the higher that total amount, the greater the taxable part of your benefits.

The following pages contain a few examples you can use as a guide to figure the taxable part of your benefits.

Filled-in Worksheet 1. Figuring Your Taxable BenefitsKeep for your records

Before you begin: Is your filing status Married filing separately?
			No.Go to line 1 below.
			Yes.Did you live apart from your spouse all year?
			No.Go to line 1 below.
			Yes.Do the following if you file:
			Form 1040: Enter “D” to the right of the word “benefits” on line 20a, then go to line 1 below.
			Form 1040A:Enter “D” to the right of the word “benefits” on line 14a, then go to line 1 below.
1.	Enter the total amount from box 5 of ALL your Forms SSA–1099 and RRB–1099				1.	$5,980
	Note:If line 1 is zero or less, stop here; none of your benefits are taxable. Otherwise, go to line 2.
2.	Enter one-half of line 1						2.	2,990
3.	Enter the total of the amounts from: Form 1040: Lines 7, 8a, 8b, 9a, 10-13a, 14, 15b, 16b, 17-19, and 21 Form 1040A: Lines 7, 8a, 8b, 9a, 10a, 11b, 12b, and 13						3.	28,990
4.	Form 1040 filers: Enter the total of any exclusions/adjustments for: Qualified U.S. savings bond interest (Form 8815, line 14) Adoption benefits (Form 8839, line 30) Foreign earned income or housing (Form 2555, lines 43 and 48, or Form 2555–EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico Form 1040A filers: Enter the total of any exclusions for: Qualified U.S. savings bond interest (Form 8815, line 14) Adoption benefits (Form 8839, line 30)						4.	-0-
5.	Add lines 2, 3, and 4						5.	31,980
6.	Form 1040 filers: Enter the amount from Form 1040, line 33, minus any amounts on Form 1040, lines 25 and 26. Form 1040A filers: Enter the amount from Form 1040A, line 20, minus any amounts on Form 1040A, lines 18 and 19						6.	-0-
7.	Is the amount on line 6 less than the amount on line 5?
		No.		None of your social security benefits are taxable.
		Yes.	Subtract line 6 from line 5				7.	31,980
8.	If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2003, enter $25,000						8.	25,000
	Note: If you are married filing separately and you lived with your spouse at any time in 2003, skip lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line 16. Then go to line 17.
9.	Is the amount on line 8 less than the amount on line 7?
		No.		None of your benefits are taxable. Do not enter any amounts on Form 1040, line 20a or 20b, or on Form 1040A, line 14a or 14b. But if you are married filing separately and you lived apart from your spouse for all of 2003, enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b.
		Yes.	Subtract line 8 from line 7				9.	6,980
10.	Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2003						10.	9,000
11.	Subtract line 10 from line 9. If zero or less, enter -0-.						11.	-0-
12.	Enter the smaller of line 9 or line 10						12.	6,980
13.	Enter one-half of line 12						13.	3,490
14.	Enter the smaller of line 2 or line 13						14.	2,990
15.	Multiply line 11 by 85% (.85). If line 11 is zero, enter -0-						15.	-0-
16.	Add lines 14 and 15						16.	2,990
17.	Multiply line 1 by 85% (.85)						17.	5,083
18.	Taxable benefits. Enter the smaller of line 16 or line 17						18.	$2,990
	Enter the amount from line 1 above on Form 1040, line 20a, or on Form 1040A, line 14a. Enter the amount from line 18 above on Form 1040, line 20b, or on Form 1040A, line 14b.
	Note:If you received a lump-sum payment in this year that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see whether you can report a lower taxable benefit.

Filled-in Worksheet 1. Figuring Your Taxable BenefitsKeep for your records

Before you begin: Is your filing status Married filing separately?
			No.Go to line 1 below.
			Yes.Did you live apart from your spouse all year?
			No.Go to line 1 below.
			Yes.Do the following if you file:
			Form 1040: Enter “D” to the right of the word “benefits” on line 20a, then go to line 1 below.
			Form 1040A:Enter “D” to the right of the word “benefits” on line 14a, then go to line 1 below.
1.	Enter the total amount from box 5 of ALL your Forms SSA–1099 and RRB–1099				1.	$5,600
	Note:If line 1 is zero or less, stop here; none of your benefits are taxable. Otherwise, go to line 2.
2.	Enter one-half of line 1						2.	2,800
3.	Enter the total of the amounts from: Form 1040: Lines 7, 8a, 8b, 9a, 10-13a, 14, 15b, 16b, 17-19, and 21 Form 1040A: Lines 7, 8a, 8b, 9a, 10a, 11b, 12b, and 13						3.	29,750
4.	Form 1040 filers: Enter the total of any exclusions/adjustments for: Qualified U.S. savings bond interest (Form 8815, line 14) Adoption benefits (Form 8839, line 30) Foreign earned income or housing (Form 2555, lines 43 and 48, or Form 2555–EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico Form 1040A filers: Enter the total of any exclusions for: Qualified U.S. savings bond interest (Form 8815, line 14) Adoption benefits (Form 8839, line 30)						4.	-0-
5.	Add lines 2, 3, and 4						5.	32,550
6.	Form 1040 filers: Enter the amount from Form 1040, line 33, minus any amounts on Form 1040, lines 25 and 26. Form 1040A filers: Enter the amount from Form 1040A, line 20, minus any amounts on Form 1040A, lines 18 and 19						6.	1,000
7.	Is the amount on line 6 less than the amount on line 5?
		No.		None of your social security benefits are taxable.
		Yes.	Subtract line 6 from line 5				7.	31,550
8.	If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2003, enter $25,000						8.	32,000
	Note: If you are married filing separately and you lived with your spouse at any time in 2003, skip lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line 16. Then go to line 17.
9.	Is the amount on line 8 less than the amount on line 7?
		No.		None of your benefits are taxable. Do not enter any amounts on Form 1040, line 20a or 20b, or on Form 1040A, line 14a or 14b. But if you are married filing separately and you lived apart from your spouse for all of 2003, enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b.
		Yes.	Subtract line 8 from line 7				9.
10.	Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2003						10.
11.	Subtract line 10 from line 9. If zero or less, enter -0-.						11.
12.	Enter the smaller of line 9 or line 10						12.
13.	Enter one-half of line 12						13.
14.	Enter the smaller of line 2 or line 13						14.
15.	Multiply line 11 by 85% (.85). If line 11 is zero, enter -0-						15.
16.	Add lines 14 and 15						16.
17.	Multiply line 1 by 85% (.85)						17.
18.	Taxable benefits. Enter the smaller of line 16 or line 17						18.
	Enter the amount from line 1 above on Form 1040, line 20a, or on Form 1040A, line 14a. Enter the amount from line 18 above on Form 1040, line 20b, or on Form 1040A, line 14b.
	Note:If you received a lump-sum payment in this year that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see whether you can report a lower taxable benefit.

Example 3.

Joe and Betty Johnson file a joint return on Form 1040 for 2003. Joe is a retired railroad worker and in 2003 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Joe's Form RRB–1099 shows $10,000 in box 5. Betty is a retired government worker and received a fully taxable pension of $38,000. They had $2,300 in interest income plus interest of $200 on a qualified U.S. savings bond. The savings bond interest qualified for the exclusion. Thus, they have a total income of $40,300 ($38,000 + $2,300). They figure their taxable benefits by completing Worksheet 1 below. More than 50% of Joe's net benefits are taxable because the income on line 7 of the worksheet ($45,500) is more than $44,000. (See Maximum taxable part under How Much Is Taxable earlier.) Joe and Betty enter $10,000 on line 20a, Form 1040, and $6,275 on line 20b, Form 1040.

Filled-in Worksheet 1. Figuring Your Taxable BenefitsKeep for your records

Before you begin: Is your filing status Married filing separately?
			No.Go to line 1 below.
			Yes.Did you live apart from your spouse all year?
			No.Go to line 1 below.
			Yes.Do the following if you file:
			Form 1040: Enter “D” to the right of the word “benefits” on line 20a, then go to line 1 below.
			Form 1040A:Enter “D” to the right of the word “benefits” on line 14a, then go to line 1 below.
1.	Enter the total amount from box 5 of ALL your Forms SSA–1099 and RRB–1099				1.	$10,000
	Note:If line 1 is zero or less, stop here; none of your benefits are taxable. Otherwise, go to line 2.
2.	Enter one-half of line 1						2.	5,000
3.	Enter the total of the amounts from: Form 1040: Lines 7, 8a, 8b, 9a, 10-13a, 14, 15b, 16b, 17-19, and 21 Form 1040A: Lines 7, 8a, 8b, 9a, 10a, 11b, 12b, and 13						3.	40,300
4.	Form 1040 filers: Enter the total of any exclusions/adjustments for: Qualified U.S. savings bond interest (Form 8815, line 14) Adoption benefits (Form 8839, line 30) Foreign earned income or housing (Form 2555, lines 43 and 48, or Form 2555–EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico Form 1040A filers: Enter the total of any exclusions for: Qualified U.S. savings bond interest (Form 8815, line 14) Adoption benefits (Form 8839, line 30)						4.	200
5.	Add lines 2, 3, and 4						5.	45,500
6.	Form 1040 filers: Enter the amount from Form 1040, line 33, minus any amounts on Form 1040, lines 25 and 26. Form 1040A filers: Enter the amount from Form 1040A, line 20, minus any amounts on Form 1040A, lines 18 and 19						6.	-0-
7.	Is the amount on line 6 less than the amount on line 5?
		No.		None of your social security benefits are taxable.
		Yes.	Subtract line 6 from line 5				7.	45,500
8.	If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2003, enter $25,000						8.	32,000
	Note: If you are married filing separately and you lived with your spouse at any time in 2003, skip lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line 16. Then go to line 17.
9.	Is the amount on line 8 less than the amount on line 7?
		No.		None of your benefits are taxable. Do not enter any amounts on Form 1040, line 20a or 20b, or on Form 1040A, line 14a or 14b. But if you are married filing separately and you lived apart from your spouse for all of 2003, enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b.
		Yes.	Subtract line 8 from line 7				9.	13,500
10.	Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2003						10.	12,000
11.	Subtract line 10 from line 9. If zero or less, enter -0-.						11.	1,500
12.	Enter the smaller of line 9 or line 10						12.	12,000
13.	Enter one-half of line 12						13.	6,000
14.	Enter the smaller of line 2 or line 13						14.	5,000
15.	Multiply line 11 by 85% (.85). If line 11 is zero, enter -0-						15.	1,275
16.	Add lines 14 and 15						16.	6,275
17.	Multiply line 1 by 85% (.85)						17.	8,500
18.	Taxable benefits. Enter the smaller of line 16 or line 17						18.	$6,275
	Enter the amount from line 1 above on Form 1040, line 20a, or on Form 1040A, line 14a. Enter the amount from line 18 above on Form 1040, line 20b, or on Form 1040A, line 14b.
	Note:If you received a lump-sum payment in this year that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see whether you can report a lower taxable benefit.

Example 4.

Bill and Eileen Jones are married and live together, but file separate Form 1040 returns for 2003. Bill earned $8,000 during 2003. The only other income he had for the year was $4,000 net social security benefits (box 5 of his Form SSA–1099). Bill figures his taxable benefits by completing Worksheet 1 below. He must include 85% of his social security benefits in his taxable income because he is married filing separately and lived with his spouse during 2003. See How Much Is Taxable earlier.

Filled-in Worksheet 1. Figuring Your Taxable BenefitsKeep for your records

Before you begin: Is your filing status Married filing separately?
			No.Go to line 1 below.
			Yes.Did you live apart from your spouse all year?
			No.Go to line 1 below.
			Yes.Do the following if you file:
			Form 1040: Enter “D” to the right of the word “benefits” on line 20a, then go to line 1 below.
			Form 1040A:Enter “D” to the right of the word “benefits” on line 14a, then go to line 1 below.
1.	Enter the total amount from box 5 of ALL your Forms SSA–1099 and RRB–1099				1.	$4,000
	Note:If line 1 is zero or less, stop here; none of your benefits are taxable. Otherwise, go to line 2.
2.	Enter one-half of line 1						2.	2,000
3.	Enter the total of the amounts from: Form 1040: Lines 7, 8a, 8b, 9a, 10-13a, 14, 15b, 16b, 17-19, and 21 Form 1040A: Lines 7, 8a, 8b, 9a, 10a, 11b, 12b, and 13						3.	8,000
4.	Form 1040 filers: Enter the total of any exclusions/adjustments for: Qualified U.S. savings bond interest (Form 8815, line 14) Adoption benefits (Form 8839, line 30) Foreign earned income or housing (Form 2555, lines 43 and 48, or Form 2555–EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico Form 1040A filers: Enter the total of any exclusions for: Qualified U.S. savings bond interest (Form 8815, line 14) Adoption benefits (Form 8839, line 30)						4.	-0-
5.	Add lines 2, 3, and 4						5.	10,000
6.	Form 1040 filers: Enter the amount from Form 1040, line 33, minus any amounts on Form 1040, lines 25 and 26. Form 1040A filers: Enter the amount from Form 1040A, line 20, minus any amounts on Form 1040A, lines 18 and 19						6.	-0-
7.	Is the amount on line 6 less than the amount on line 5?
		No.		None of your social security benefits are taxable.
		Yes.	Subtract line 6 from line 5				7.	10,000
8.	If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2003, enter $25,000						8.
	Note: If you are married filing separately and you lived with your spouse at any time in 2003, skip lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line 16. Then go to line 17.
9.	Is the amount on line 8 less than the amount on line 7?
		No.		None of your benefits are taxable. Do not enter any amounts on Form 1040, line 20a or 20b, or on Form 1040A, line 14a or 14b. But if you are married filing separately and you lived apart from your spouse for all of 2003, enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b.
		Yes.	Subtract line 8 from line 7				9.
10.	Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2003						10.
11.	Subtract line 10 from line 9. If zero or less, enter -0-.						11.
12.	Enter the smaller of line 9 or line 10						12.
13.	Enter one-half of line 12						13.
14.	Enter the smaller of line 2 or line 13						14.
15.	Multiply line 11 by 85% (.85). If line 11 is zero, enter -0-						15.
16.	Add lines 14 and 15						16.	8,500
17.	Multiply line 1 by 85% (.85)						17.	3,400
18.	Taxable benefits. Enter the smaller of line 16 or line 17						18.	$3,400
	Enter the amount from line 1 above on Form 1040, line 20a, or on Form 1040A, line 14a. Enter the amount from line 18 above on Form 1040, line 20b, or on Form 1040A, line 14b.
	Note:If you received a lump-sum payment in this year that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see whether you can report a lower taxable benefit.

You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2003 in your 2003 income, even if the payment includes benefits for an earlier year.

This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. No part of the lump-sum death benefit is subject to tax.

Generally, you use your 2003 income to figure the taxable part of the total benefits received in 2003. However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. You can elect this method if it lowers your taxable benefits.

Under the lump-sum election method, you refigure the taxable part of all your benefits for the earlier year (including the lump-sum payment) using that year's income. Then you subtract any taxable benefits for that year that you previously reported. The remainder is the taxable part of the lump-sum payment. Add it to the taxable part of your benefits for 2003 (figured without the lump-sum payment for the earlier year).

Since the earlier year's taxable benefits are included in your 2003 income, no adjustment is made to the earlier year's return. Do not file an amended return for the earlier year.

Jane Jackson is single. In 2002 she applied for social security disability benefits but was told she was ineligible. She appealed the decision and won. In 2003, she received a lump-sum payment of $6,000, of which $2,000 was for 2002 and $4,000 was for 2003. Jane also received $5,000 in social security benefits in 2003, so her total benefits in 2003 were $11,000. Jane's other income for 2002 and 2003 is as follows.

To see if the lump-sum election method results in lower taxable benefits, she completes Worksheets 1, 2, and 4 from this publication. She does not need to complete Worksheet 3 since her lump-sum payment was for years after 1993.

Jane completes Worksheet 1 to find the amount of her taxable benefits for 2003 under the regular method. She completes Worksheet 2 to find the taxable part of the lump-sum payment for 2002 under the lump-sum election method. She completes Worksheet 4 to decide if the lump-sum election method will lower her taxable benefits.

After completing the worksheets, Jane compares the amounts from line 20 of Worksheet 4 and line 18 of Worksheet 1. Because the amount on Worksheet 4 is smaller, she chooses to use the lump-sum election method. To do this, she prints “LSE” to the left of line 20a on Form 1040. She then enters $11,000 on line 20a of Form 1040 and her taxable benefits of $2,500 on line 20b.

Filled-in Worksheet 1. Figuring Your Taxable BenefitsKeep for your records

Before you begin: Is your filing status Married filing separately?
			No.Go to line 1 below.
			Yes.Did you live apart from your spouse all year?
			No.Go to line 1 below.
			Yes.Do the following if you file:
			Form 1040: Enter “D” to the right of the word “benefits” on line 20a, then go to line 1 below.
			Form 1040A:Enter “D” to the right of the word “benefits” on line 14a, then go to line 1 below.
1.	Enter the total amount from box 5 of ALL your Forms SSA–1099 and RRB–1099				1.	$11,000
	Note:If line 1 is zero or less, stop here; none of your benefits are taxable. Otherwise, go to line 2.
2.	Enter one-half of line 1						2.	5,500
3.	Enter the total of the amounts from: Form 1040: Lines 7, 8a, 8b, 9a, 10-13a, 14, 15b, 16b, 17-19, and 21 Form 1040A: Lines 7, 8a, 8b, 9a, 10a, 11b, 12b, and 13						3.	25,500
4.	Form 1040 filers: Enter the total of any exclusions/adjustments for: Qualified U.S. savings bond interest (Form 8815, line 14) Adoption benefits (Form 8839, line 30) Foreign earned income or housing (Form 2555, lines 43 and 48, or Form 2555–EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico Form 1040A filers: Enter the total of any exclusions for: Qualified U.S. savings bond interest (Form 8815, line 14) Adoption benefits (Form 8839, line 30)						4.	-0-
5.	Add lines 2, 3, and 4						5.	31,000
6.	Form 1040 filers: Enter the amount from Form 1040, line 33, minus any amounts on Form 1040, lines 25 and 26. Form 1040A filers: Enter the amount from Form 1040A, line 20, minus any amounts on Form 1040A, lines 18 and 19						6.	-0-
7.	Is the amount on line 6 less than the amount on line 5?
		No.		None of your social security benefits are taxable.
		Yes.	Subtract line 6 from line 5				7.	31,000
8.	If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2003, enter $25,000						8.	25,000
	Note: If you are married filing separately and you lived with your spouse at any time in 2003, skip lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line 16. Then go to line 17.
9.	Is the amount on line 8 less than the amount on line 7?
		No.		None of your benefits are taxable. Do not enter any amounts on Form 1040, line 20a or 20b, or on Form 1040A, line 14a or 14b. But if you are married filing separately and you lived apart from your spouse for all of 2003, enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b.
		Yes.	Subtract line 8 from line 7				9.	6,000
10.	Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2003						10.	9,000
11.	Subtract line 10 from line 9. If zero or less, enter -0-.						11.	-0-
12.	Enter the smaller of line 9 or line 10						12.	6,000
13.	Enter one-half of line 12						13.	3,000
14.	Enter the smaller of line 2 or line 13						14.	3,000
15.	Multiply line 11 by 85% (.85). If line 11 is zero, enter -0-						15.	-0-
16.	Add lines 14 and 15						16.	3,000
17.	Multiply line 1 by 85% (.85)						17.	9,350
18.	Taxable benefits. Enter the smaller of line 16 or line 17						18.	$3,000
	Enter the amount from line 1 above on Form 1040, line 20a, or on Form 1040A, line 14a. Enter the amount from line 18 above on Form 1040, line 20b, or on Form 1040A, line 14b.
	Note:If you received a lump-sum payment in this year that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see whether you can report a lower taxable benefit.

You may be entitled to deduct certain amounts related to the benefits you receive.

In some situations, your Form SSA–1099 or Form RRB–1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year.

If you have any questions about this negative figure, contact your local SSA office or your local RRB field office.

Worksheet 1. Figuring Your Taxable BenefitsKeep for your records

Before you begin: Is your filing status Married filing separately?
			No.Go to line 1 below.
			Yes.Did you live apart from your spouse all year?
			No.Go to line 1 below.
			Yes.Do the following if you file:
			Form 1040: Enter “D” to the right of the word “benefits” on line 20a, then go to line 1 below.
			Form 1040A:Enter “D” to the right of the word “benefits” on line 14a, then go to line 1 below.
1.	Enter the total amount from box 5 of ALL your Forms SSA–1099 and RRB–1099				1.
	Note:If line 1 is zero or less, stop here; none of your benefits are taxable. Otherwise, go to line 2.
2.	Enter one-half of line 1					2.
3.	Enter the total of the amounts from: Form 1040: Lines 7, 8a, 8b, 9a, 10-13a, 14, 15b, 16b, 17-19, and 21 Form 1040A: Lines 7, 8a, 8b, 9a, 10a, 11b, 12b, and 13					3.
4.	Form 1040 filers: Enter the total of any exclusions/adjustments for: Qualified U.S. savings bond interest (Form 8815, line 14) Adoption benefits (Form 8839, line 30) Foreign earned income or housing (Form 2555, lines 43 and 48, or Form 2555–EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico Form 1040A filers: Enter the total of any exclusions for: Qualified U.S. savings bond interest (Form 8815, line 14) Adoption benefits (Form 8839, line 30)					4.
5.	Add lines 2, 3, and 4					5.
6.	Form 1040 filers: Enter the amount from Form 1040, line 33, minus any amounts on Form 1040, lines 25 and 26. Form 1040A filers: Enter the amount from Form 1040A, line 20, minus any amounts on Form 1040A, lines 18 and 19					6.
7.	Is the amount on line 6 less than the amount on line 5?
		No.		None of your social security benefits are taxable.
		Yes.	Subtract line 6 from line 5			7.
8.	If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2003, enter $25,000					8.
	Note: If you are married filing separately and you lived with your spouse at any time in 2003, skip lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line 16. Then go to line 17.
9.	Is the amount on line 8 less than the amount on line 7?
		No.		None of your benefits are taxable. Do not enter any amounts on Form 1040, line 20a or 20b, or on Form 1040A, line 14a or 14b. But if you are married filing separately and you lived apart from your spouse for all of 2003, enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b.
		Yes.	Subtract line 8 from line 7			9.
10.	Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2003					10.
11.	Subtract line 10 from line 9. If zero or less, enter -0-.					11.
12.	Enter the smaller of line 9 or line 10					12.
13.	Enter one-half of line 12					13.
14.	Enter the smaller of line 2 or line 13					14.
15.	Multiply line 11 by 85% (.85). If line 11 is zero, enter -0-					15.
16.	Add lines 14 and 15					16.
17.	Multiply line 1 by 85% (.85)					17.
18.	Taxable benefits. Enter the smaller of line 16 or line 17					18.
	Enter the amount from line 1 above on Form 1040, line 20a, or on Form 1040A, line 14a. Enter the amount from line 18 above on Form 1040, line 20b, or on Form 1040A, line 14b.
	Note:If you received a lump-sum payment in this year that was for an earlier year, also complete Worksheet 2 or 3 and Worksheet 4 to see whether you can report a lower taxable benefit.

This appendix explains items shown on Form SSA–1099 and Form RRB–1099. Forms SSA–1042S and RRB–1042S, for nonresident aliens, contain the same items plus a few additional ones. These are also explained.

The illustrated versions of Forms SSA–1099, SSA–1042S, RRB–1099, and RRB-1042S in this appendix are proof copies of the forms as they appeared when this publication went to print. The information on the illustrated forms should be essentially the same as the information on the form you received from either the SSA or the RRB. You should, however, compare the form you received with the one shown in this publication to note any differences.

Every person who received social security benefits will receive a Form SSA–1099. If you receive benefits on more than one social security record, you may get more than one Form SSA–1099. IRS Notice 703 will be enclosed with this form. It contains a worksheet to help you figure if any of your benefits are taxable. Do not mail Notice 703 to either the IRS or the SSA.

The name shown in this box refers to the person for whom the social security benefits shown on the statement were paid. If you received benefits for yourself, your name will be shown.

This is the U.S. social security number, if known, of the person named in box 1.

In all your correspondence with the SSA, be sure to use the claim number shown in box 8.

The figure shown in this box is the total benefits paid in 2003 to you (the person named in box 1). This figure may not agree with the amounts you actually received because adjustments may have been made to your benefits before you received them. An asterisk (*) after the figure shown in this box means that it includes benefits received in 2003 for one or more earlier years.

This part of the form describes the items included in the amount shown in box 3. It lists the benefits paid and any adjustments made. Only the adjustments that apply to you will be shown. If no adjustments were made to the benefits paid, the word “none” will be shown.

The figure shown in this box is the total amount of benefits you repaid to SSA in 2003.

This part of the form describes the items included in the amount shown in box 4. It lists the amount of benefit checks you returned to SSA and any adjustments for other types of repayments. The amounts listed include all amounts repaid in 2003, no matter when the benefits were received. Only the repayments that apply to you will be shown. If you did not make any repayments, the word “none” will be shown.

The figure in this box is the net benefits paid to you for the year. It is the result of subtracting the figure in box 4 from the figure in box 3. Enter this amount on line A of IRS Notice 703, or on line 1 of Worksheet 1, shown earlier, or on the worksheet in either the Form 1040 or 1040A instruction package.

If parentheses are around the figure in box 5, it means that the figure in box 4 is larger than the figure in box 3. This is a negative figure and means you repaid more money than you received in 2003. If you have any questions about this negative figure, contact your local SSA office. For more information, see Repayments More Than Gross Benefits, earlier.

This shows the total amount of federal income tax withheld from your benefits. Include this amount on your income tax return as tax withheld.

This form is for nonresident aliens. It contains the following four additional items that do not appear on Form SSA–1099.

This is the rate at which tax was withheld from 85% of your benefits. If tax was withheld at more than one rate during the year, the percentage shown will be the tax rate in December 2003. The tax rate for most nonresident aliens is 30%. If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate. The figure “0” will appear in this box if you were not taxed in December or if you were exempt under a tax treaty. Benefits received by residents of Canada, Egypt, Germany, Ireland, Israel, Italy, Japan, Romania, and the United Kingdom are exempt from U.S. tax.

This is the amount of tax taken out of your social security checks. Tax is withheld for any month in which you were a nonresident alien (unless you were exempt under a tax treaty).

An amount in this block shows any tax SSA refunded to you. When SSA withholds tax from your checks by mistake, they try to return it to you during the same calendar year. If SSA is unable to send the refund to you before the year ends, you must file a federal income tax return to get a refund of this tax.

The figure in this box is the result of subtracting the figure in box 8 from the figure in box 7. This is the net amount of tax withheld from your benefits.

This section explains the items shown on Form RRB–1099. Form RRB–1099 is issued to citizens and residents of the United States. If you received, repaid, or had tax withheld from the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits or special guaranty benefits during 2003, you will receive Form RRB–1099.

If you received, repaid, or had tax withheld from any non-social security equivalent benefit (NSSEB) portion of tier 1, tier 2, vested dual benefits or supplemental annuity benefits during 2003, you will receive Form RRB–1099–R, Annuities or Pensions by the Railroad Retirement Board. For more information concerning Form RRB–1099–R, see Publication 575.

Each beneficiary will receive his or her own Form RRB–1099. If you receive benefits on more than one railroad retirement record, you may get more than one Form RRB–1099. To help insure that you get your form timely, make sure the RRB always has your current mailing address.

Your RRB claim number is a six- or nine-digit number preceded by an alphabetical prefix and is the number under which the SSEB portion of tier 1 benefits was paid. Your payee code is the number following your claim number and is used by the RRB to identify you under your claim number. In all your contacts with the RRB, be sure to use the claim number and payee code shown in this box.

This is the U.S. social security number (SSN), individual taxpayer identification number (ITIN), or employer identification number (EIN), if known, for the person or estate listed as the recipient.

The figure shown in this box is the gross SSEB portion of tier 1 benefits or special guaranty benefits paid to you in 2003. It is the amount before any deductions were made for:

Social security benefits paid through the RRB are not reported on Form RRB–1099 or RRB–1042S. They are reported on Form SSA–1099 or Form SSA–1042S issued by the SSA.

Box 4—Social Security Equivalent Benefit Portion of Tier 1 Repaid to RRB in 2003

The figure shown in this box is the total SSEB portion of tier 1 benefits you repaid to the RRB in 2003. You may have repaid a benefit by returning a payment, making a cash refund, or having an amount withheld from your payments. In addition, an amount may have been withheld from your benefits to recover the SSEB overpayment incurred by someone else who is also receiving benefits under your claim number. Also, an amount may have been withheld from another benefit, such as a social security benefit, to recover an SSEB overpayment you received.

The amount in box 4 also includes any SSEB benefits you repaid in 2003 that were for 2003 or for one or more years before 2003. All tier 1 repayments for years before 1986 are treated entirely as SSEB benefits.

The figure shown in this box is the net amount of the SSEB portion of tier 1 benefits paid to you in 2003. It is the result of subtracting the amount in box 4 from the amount in box 3. If you received more than one Form RRB–1099 for 2003, you should add the amounts in box 5 of all Forms RRB–1099 to determine your net amount of SSEB payments for 2003. Use this amount to determine if any of your benefits are taxable. See Are Any of Your Benefits Taxable, earlier.

If parentheses are around the figure in box 5, it means that the figure in box 4 is larger than the figure in box 3. This is a negative figure and means you repaid more money than you received in 2003. For more information, see Repayments More Than Gross Benefits, earlier.

The figure shown in this box is the amount you received in workers' compensation benefits during the year that was used to offset the full amount of your tier 1 payments. The SSEB portions of your tier 1 benefits shown in boxes 3 and 5 include amounts by which your SSEB payments were reduced for workers' compensation benefits. Your workers' compensation amount is shown in this box separately only for your information. If you did not receive workers' compensation benefits, box 6 is blank.

Boxes 7 and 8—Social Security Equivalent Benefit Portion of Tier 1 Paid for 2002 or 2001

The figure shown in each applicable box is the amount of SSEB benefits paid to you in 2003 that was for 2002 or 2001. This amount is included in the amount shown in box 3.

Box 9—Social Security Equivalent Benefit Portion of Tier 1 Paid for Years Prior to 2001

The figure shown in this box is the amount of SSEB benefits paid to you in 2003 that was for 2000 and earlier years after 1983. This amount is included in the amount shown in box 3. Any tier 1 benefit paid for a period before 1986 is treated as SSEB.

The figure shown in this box is the total amount of U.S. federal income tax withheld on your tier 1 SSEB payments. This total is based on the amount of SSEB tax withholding requested on IRS Form W–4V, Voluntary Withholding Request. Include this amount on your income tax return as tax withheld.

In some cases, a tax withholding amount may be shown in this box even though you did not request SSEB tax withholding. This may happen if you previously had taxes withheld from your pension payments (NSSEB, tier 2, and/or vested dual benefit), but the taxability of those payments has since changed. In these cases, the tax withholding amount is applied to the SSEB since that is your only taxable component.

This is for information purposes only. This is the total amount of Part B Medicare premiums deducted from your railroad retirement annuity payments shown on your Form RRB–1099 for 2003. Medicare premium refunds are not included in this total. The Medicare total is normally shown on Form RRB–1099. However, if Form RRB–1099 is not required for your 2003 taxes, then this total will be shown on Form RRB–1099–R. Medicare premiums deducted from your social security benefits, paid by a third party, or paid by direct billing will not be shown in this box.

This form is for nonresident aliens. It contains the following four additional items that do not appear on Form RRB–1099.

The country where you maintain your legal residence is shown in this box. If you maintained legal residence in more than one country during the year, you will receive a separate Form RRB–1042S for each country of legal residence during the year.

The figure in this box is the rate at which tax was withheld from 85% of the SSEB portion of tier 1 payments you received. If tax was withheld at more than one rate during the year, you will receive a separate Form RRB–1042S for each rate change during the year. The tax rate for most nonresident aliens is 30%. The figure “0%” or “15%” may appear in this box if you claimed a tax treaty exemption. Benefits received by residents of Canada, Egypt, Germany, Ireland, Israel, Italy, Japan, Romania, and the United Kingdom are exempt from U.S. tax. If you are a resident of Switzerland, your total benefit amount will be taxed at a 15% rate.

The figure in this box is the total amount of U.S. federal income tax withheld from the SSEB portion of your tier 1 payments while you were a legal resident of the country in box 10 in 2003. If you received more than one Form RRB–1042S for 2003, add the amounts in box 12 of all Forms RRB–1042S to determine your total amount of U.S. federal income tax withheld from SSEB payments for 2003. Tax is withheld for any month in which you were a nonresident alien (unless you claimed exemption under a tax treaty).

This is for information purposes. This is the total amount of Part B Medicare premiums deducted from your railroad retirement annuity payments shown on your Form RRB–1042S for 2003. Medicare premium refunds are not included in this total. The Medicare total is normally shown on Form RRB–1042S. However, if Form RRB–1042S is not required for your 2003 taxes, then this total will be shown on Form RRB–1099–R. Medicare premiums deducted from your social security benefits, paid by a third party, or paid by direct billing will not be shown in this box.

You should contact your nearest RRB field office (if you reside in the United States) or U.S. consulate/embassy (if you reside outside of the United States) for assistance with your RRB tax statement inquiries. If you have any questions about how to figure your taxable payments or what amounts to show on your income tax returns, contact the IRS. You may visit the RRB on the Internet at www.rrb.gov.

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

Internet. You can access the IRS web site 24 hours a day, 7 days a week at www.irs.gov to:

Fax. You can get over 100 of the most requested forms and instructions 24 hours a day, 7 days a week, by fax. Just call 703–368–9694 from your fax machine. Follow the directions from the prompts. When you order forms, enter the catalog number for the form you need. The items you request will be faxed to you.

Evaluating the quality of our telephone services. To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to sometimes listen in on or record telephone calls. Another is to ask some callers to complete a short survey at the end of the call.

Mail. You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. Use the address that applies to your part of the country.

CD-ROM for tax products. You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain:

Buy the CD-ROM from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders for $22 (no handling fee) or call 1–877–233–6767 toll free to buy the CD-ROM for $22 (plus a $5 handling fee). The first release is available in early January and the final release is available in late February.

CD-ROM for small businesses. IRS Publication 3207, Small Business Resource Guide, is a must for every small business owner or any taxpayer about to start a business. This handy, interactive CD contains all the business tax forms, instructions and publications needed to successfully manage a business. In addition, the CD provides an abundance of other helpful information, such as how to prepare a business plan, finding financing for your business, and much more. The design of the CD makes finding information easy and quick and incorporates file formats and browsers that can be run on virtually any desktop or laptop computer.

It is available in early April. You can get a free copy by calling 1–800–829–3676 or by visiting the web site at www.irs.gov/smallbiz.

Publication 915Main Contents

Note.

Publication 915
Main Contents