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• Romania. • 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 or 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 on whether you are a nonresident alien, see Pub. 519. 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 won’t with- hold 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 fil- ing Form RRB-1001 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 coun- tries to U.S. residents are treated for U.S. income tax pur- poses as if they were paid under the social security legis- lation of the United States. If you receive social security benefits from Canada or Germany, include them on line 1 of Worksheet 1. How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or 1040-SR. Reporting on Form 1040 or 1040-SR. Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 6a and the taxa- ble part on line 6b. If you are married filing separately and you lived apart from your spouse for all of 2022, also enter “D” to the right of the word “benefits” on line 6a. Benefits not taxable. Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040 or 1040-SR, line 6a. En- ter -0- on Form 1040 or 1040-SR, line 6b. If you are mar- ried filing separately and you lived apart from your spouse for all of 2022, also enter “D” to the right of the word “ben- efits” on Form 1040 or 1040-SR, line 6a. How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other in- come. Generally, the higher that total amount, the greater the taxable part of your benefits. Maximum taxable part. Generally, up to 50% of your benefits will be taxable. However, up to 85% of your bene- fits can be taxable if either of the following situations ap- plies to you. • The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are mar- ried filing jointly). • You are married filing separately and lived with your spouse at any time during 2022. Which worksheet to use. A worksheet you can use to figure your taxable benefits is in the Instructions for Form 1040. You can use either that worksheet or Worksheet 1 in this publication, unless any of the following situations applies to you. 1. You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. In this situation, you must use the special worksheets in Appendix B of Pub. 590-A to figure both your IRA deduction and your taxable benefits. 2. Situation 1 doesn’t apply and you take an exclusion for interest from qualified U.S. savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. In this situation, you must use Worksheet 1 in this publication to figure your tax- able benefits. 3. You received a lump-sum payment for an earlier year. In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in this publication. See Lump-Sum Elec- tion, later. Examples A few examples you can use as a guide to figure the taxa- ble part of your benefits follow. Page 6 Publication 915 (2022)