Social Security Benefits Worksheet—Lines 6a and 6b

Tax Tables If the instructions for Schedule 1, line 24z, have you enter a write-in adjustment on line 24z, figure that write-in before completing this worksheet (see the instructions for Schedule 1, line 24z). If you are married filing separately and you lived apart from your spouse for all of 2025, check the box on line 6d. Be sure you have read the Exception in the line 6a and 6b instructions to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable.

1. Enter the total amount from box 5 of all your Forms SSA-1099 and RRB-1099 . Also enter this amount on Form 1040 or 1040-SR, line 6a 1. _____ 2. Multiply line 1 by 50% (0.50) 2. _____ 3. Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7a, and 8 3. _____ 4. Enter the amount, if any, from Form 1040 or 1040-SR, line 2a 4. _____ 5. Combine lines 2, 3, and 4 5. _____ 6. Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25 6. _____ 7. Is the amount on line 6 less than the amount on line 5? No. None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. Yes. Subtract line 6 from line 5 7. _____ 8. If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2025, enter $25,000 8. _____ Married filing separately and you lived with your spouse at any time in 2025, skip lines 8 through 15; multiply line 7 by 85% (0.85) and enter the result on line 16. Then, go to line 17 9. Is the amount on line 8 less than the amount on line 7? No. None of your social security benefits are taxable. Enter -0- on Form 1040 or 1040-SR, line 6b. If you are married filing separately and you lived apart from your spouse for all of 2025, be sure you checked the box on line 6d. Yes. Subtract line 8 from line 7 9. _____ 10. Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2025 10. _____ 11. Subtract line 10 from line 9. If zero or less, enter -0- 11. _____ 12. Enter the smaller of line 9 or line 10 12. _____ 13. Enter one-half of line 12 13. _____ 14. Enter the smaller of line 2 or line 13 14. _____ 15. Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- 15. _____ 16. Add lines 14 and 15 16. _____ 17. Multiply line 1 by 85% (0.85) 17. _____ 18. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040 or 1040-SR, line 6b 18. _____ If any of your benefits are taxable for 2025 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.