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New line 6c on Forms 1040 and 1040-SR. A checkbox was added on line 6c. Taxpayers who elect to use the lump-sum election method for their benefits will check this box. See Lump-Sum Election, later. Reminders my Social Security account. Social security beneficia- ries may quickly and easily obtain information from the Social Security Administration's (SSA's) website with a my Social Security account to: • Keep track of your earnings and verify them every year, • Get an estimate of your future benefits if you are still working, • Get a letter with proof of your benefits if you currently receive them, • Change your address, • Start or change your direct deposit, • Get a replacement Medicare card, and • Get a replacement Form SSA-1099 or SSA-1042S for the tax season. For more information and to set up an account, go to SSA.gov/myaccount. Tuition and fees deduction not available. The tuition and fees deduction is not available after 2020. Instead, the income limitations for the lifetime learning credit have been increased. See Form 8863 and its instructions. Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children se- lected by the Center may appear in this publication on pa- ges that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recog- nize a child. Introduction This publication explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retire- ment benefits. It is prepared through the joint efforts of the IRS, the Social Security Administration (SSA), and the U.S. Railroad Retirement Board (RRB). Social security benefits include monthly retirement, sur- vivor, and disability benefits. They don’t include Supple- mental Security Income (SSI) payments, which aren’t tax- able. Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or benefi- ciary would have been entitled to receive under the social security system. They are commonly called the social se- curity equivalent benefit (SSEB) portion of tier 1 benefits. If you received these benefits during 2022, you should have received a Form SSA-1099, Social Security Benefit Statement; Form RRB-1099, Payments by the Railroad Retirement Board; Form SSA-1042S, Social Security Benefit Statement; or Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, showing the amount. Note. When the term “benefits” is used in this publica- tion, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. What is covered in this publication. This publication covers the following topics. • Whether any of your benefits are taxable. • How to report taxable benefits. • How much is taxable. • How to treat lump-sum benefit payments. • Deductions related to your benefits, including a de- duction or credit you can claim if your repayments are more than your gross benefits. The Appendix at the end of this publication explains items shown on your Form SSA-1099, SSA-1042S, RRB-1099, or RRB-1042S. What isn’t covered in this publication. This publication doesn’t cover the tax rules for the following railroad retire- ment benefits. • Non-social security equivalent benefit (NSSEB) por- tion of tier 1 benefits. • Tier 2 benefits. • Vested dual benefits. • Supplemental annuity benefits. For information on these taxable pension benefits, see Pub. 575, Pension and Annuity Income. This publication also doesn’t cover the tax rules for for- eign social security benefits. These benefits are taxable as annuities, unless they are exempt from U.S. tax or trea- ted as a U.S. social security benefit under a tax treaty. Comments and suggestions. We welcome your com- ments about this publication and suggestions for future editions. You can send us comments through IRS.gov/ FormComments. Or, you can write to the Internal Reve- nue Service, Tax Forms and Publications, 1111 Constitu- tion Ave. NW, IR-6526, Washington, DC 20224. Although we can’t respond individually to each com- ment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above ad- dress. Getting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/ Help/ITA where you can find topics by using the search feature or viewing the categories listed. Page 2 Publication 915 (2022)