Income.

Your 2025 income is the amount shown on your Form 1040 or 1040-SR, line 11b, plus any nontaxable items, such as the following.

Tax-exempt interest.

Veterans' benefits.

Nontaxable combat pay.

Workers' compensation.

Nontaxable part of social security and railroad retirement benefits.

Nontaxable part of IRA, pension, or annuity distributions. Don't include rollovers.

Public assistance payments.