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Getting tax forms, instructions, and publications. Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications. Ordering tax forms, instructions, and publications. Go to IRS.gov/OrderForms to order current forms, instruc- tions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online. Useful Items You may want to see: Publication 501 Dependents, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U.S. Tax Guide for Aliens 575 Pension and Annuity Income 590-A Contributions to Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request See How To Get Tax Help at the end of this publication for information about getting these publications and forms. Are Any of Your Benefits Taxable? To find out whether any of your benefits shown on Forms SSA-1099 and RRB-1099 may be taxable, compare the base amount (explained later) for your filing status with the total of: 1. One-half of your benefits; plus 2. All your other income, including tax-exempt interest. Exclusions. When making this comparison, don’t reduce your other income by any exclusions for: • Interest from qualified U.S. savings bonds, • Employer-provided adoption benefits, • Interest on education loans, • Foreign earned income or foreign housing, or • Income earned by bona fide residents of American Samoa or Puerto Rico. 501 505 519 575 590-A 1040-ES SSA-1099 RRB-1099 W-4V Children's benefits. The rules in this publication apply to benefits received by children. See Who is taxed, later. The SSA issues Form SSA-1099 and Form SSA-1042S. The RRB issues Form RRB-1099 and Form RRB-1042S. These forms (tax state- ments) 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. See the Appendix, later, for more information. Each original Form RRB-1099 or Form RRB-1042S is valid unless it has been corrected. The RRB will issue a corrected Form RRB-1099 or Form RRB-1042S if there is an error in the original. A corrected Form RRB-1099 or Form RRB-1042S is indicated as “CORRECTED” and re- places the corresponding original Form RRB-1099 or Form RRB-1042S. You must use the latest corrected Form RRB-1099 or Form RRB-1042S you received and any original Form RRB-1099 or Form RRB-1042S that the RRB hasn’t 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 Worksheet A, discussed later. 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 2022, 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 didn’t receive any bene- fits, 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 2022 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits gener- ally aren’t taxable and you probably don’t have to file a re- turn. If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. See IRS Pub. 501 or your tax return instructions to find out if you have to file a return. Base amount. Your base amount is: • $25,000 if you are single, head of household, or quali- fying surviving spouse; • $25,000 if you are married filing separately and lived apart from your spouse for all of 2022; • $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 2022. Worksheet A. You can use Worksheet A to figure the amount of income to compare with your base amount. This is a quick way to check whether some of your bene- fits may be taxable. TIP TIP Publication 915 (2022) Page 3