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Department of the Treasury Internal Revenue Service Publication 915 Cat. No. 15320P Social Security and Equivalent Railroad Retirement Benefits For use in preparing 2022 Returns Get forms and other information faster and easier at: • IRS.gov (English) • IRS.gov/Spanish (Español) • IRS.gov/Chinese (中文) • IRS.gov/Korean (한국어) • IRS.gov/Russian (Pусский) • IRS.gov/Vietnamese (Tiếng Việt) Contents Future Developments . . . . . . . . . . . . . . . . . . . . . . . 1 What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Are Any of Your Benefits Taxable? . . . . . . . . . . . . 3 How To Report Your Benefits . . . . . . . . . . . . . . . . . 6 How Much Is Taxable? . . . . . . . . . . . . . . . . . . . . . . 6 Lump-Sum Election . . . . . . . . . . . . . . . . . . . . . . . 11 Deductions Related to Your Benefits . . . . . . . . . . 15 Worksheets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Appendix . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 29 Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Future Developments For the latest information about developments related to Pub. 915, such as legislation enacted after it was published, go to IRS.gov/Pub915. What’s New Due date of return. File Form 1040 or 1040-SR by April 18, 2023. The due date is April 18, instead of April 15, be- cause of the Emancipation Day holiday in the District of Columbia—even if you don't live in the District of Colum- bia. Filing status name changed to qualifying surviving spouse. The filing status qualifying widow(er) is now called qualifying surviving spouse. The rules for the filing status have not changed. The same rules that applied for qualifying widow(er) apply to qualifying surviving spouse. See Qualifying Surviving Spouse in the Instructions for Form 1040 for details on the qualifying widow(er) filing status. New lines 1a through 1z on Forms 1040 and 1040-SR. This year, line 1 is expanded and there are new lines 1a through 1z. Some amounts that in prior years were reported on Form 1040, and some amounts reported on Form 1040-SR, are now reported on Schedule 1 (Form 1040). • Scholarships and fellowship grants are now reported on Schedule 1, line 8r. • Pension or annuity from a nonqualified deferred com- pensation plan or a nongovernmental section 457 plan is now reported on Schedule 1, line 8t. • Wages earned while incarcerated are now reported on Schedule 1, line 8u. Feb 7, 2023