Publication 915 (2005), Social Security and Equivalent Railroad Retirement Benefits

A

Assistance (see Tax help)

B

Base amount, Base amount.

C

Canadian social security benefits, Canadian or German social security benefits paid to U.S. residents.
Comments on publication, Comments and suggestions.

D

Deductions related to benefits, Deductions Related to Your Benefits

Deductions related to benefits:

$3,000 or less, Deduction $3,000 or less.
$3,001 or more, Deduction more than $3,000.

Disability benefits repaid, Disability payments.

H

Help (see Tax help)

J

Joint returns, Joint return.

L

Legal expenses, Legal expenses.

Lump-sum election, Lump-Sum Election

Lump-sum election:

Example, Example

Filled-in worksheet 1,

Worksheet 2:

Blank,
Filled-in,

Worksheet 3, blank,

Worksheet 4:

Blank,
Filled-in,

M

Missing children, photographs of, Reminder
More information (see Tax help)

N

Nonresident aliens, Nonresident aliens.

Nonresident aliens:

Form RRB-1042S, Form RRB-1042S (Nonresident Aliens)
Form SSA-1042S, Form SSA-1042S (Nonresident Aliens)

Nontaxable benefits, Benefits not taxable.

P

Permanent resident aliens, Lawful permanent residents.
Publications (see Tax help)

R

Railroad retirement benefits, Introduction

Repayments:

Benefits received in earlier year, Repayment of benefits., Repayment of benefits received in an earlier year.
Disability benefits, Disability payments.
Gross benefits, Repayment of benefits., Repayments More Than Gross Benefits

Reporting requirements, How To Report Your Benefits

Reporting requirements:

Lump-sum payment, Lump-sum payment reported on Form SSA-1099 or RRB-1099.

S

Social Security benefits, Introduction
Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help

Taxable benefits:

Determination of, Are Any of Your Benefits Taxable?, How Much Is Taxable?

Maximum taxable part, Maximum taxable part.

Person receiving benefits determines, Who is taxed.

Worksheets, Are Any of Your Benefits Taxable?

Worksheets:

Examples, Examples,
Which to use, Which worksheet to use.

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Total income, figuring, Figuring total income.

TTY/TDD information, How To Get Tax Help

U

U.S. citizens residing abroad, U.S. citizens residing abroad.

U.S. residents:

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

W

Withholding, Tax withholding and estimated tax.

Withholding:

Exemption from, Exemption from withholding.
Form W-4V, Tax withholding and estimated tax.
Voluntary, Tax withholding and estimated tax.

Worksheets:

Lump-sum election:

Blank worksheet 4,
Filled-in worksheet 4,

Lump-sum payment:

Blank worksheet 2,
Blank worksheet 3,
Filled-in worksheet 2,

Taxable benefits:

Blank worksheet 1,
Filled-in worksheet 1, Examples,
Quick calculation, sample, Are Any of Your Benefits Taxable?

Index

A

B

C

D

E

F

G

H

J

L

M

N

P

R

S

T

U

W