1125 Notc 703 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/n703.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(Rev. November 2025)

Read This To See if Your Social Security Benefits May Be Taxable

If your social security and/or SSI (supplemental security income) benefits were your only source of income for 2025, you probably will not have to file a federal income tax return. See IRS Pub. 501, Dependents, Standard Deduction, and Filing Information, or your tax return instructions to find out if you have to file a return.

We developed this worksheet for you to see if your benefits may be

taxable for 2025. Fill in lines A through E.

Do not use the worksheet below if any of the following apply to you; instead, go directly to IRS Pub. 915, Social Security and Equivalent Railroad Retirement Benefits.

• You received Form RRB-1099, Form SSA-1042S, or Form RRB-1042S.

• You exclude income from sources outside the United States or foreign housing, income earned by bona fide residents of American Samoa or Puerto Rico, interest income from series EE or I U.S. savings bonds issued after 1989, or employer-provided adoption benefits.

Note: If you plan to file a joint income tax return, include your spouse’s amounts, if any, on lines A, C, and D. A. Enter the total amount from box 5 of ALL your 2025 Forms SSA-1099 .

Include the full amount of any lump-sum benefit payments received in 2025, for 2025 and earlier years. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A. B. Multiply line A by 50% (0.50). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B. C. Enter your total income that is taxable (excluding line A), such as pensions, wages, interest,

ordinary dividends, and capital gain distributions. Do not reduce your income by any deductions, exclusions, or exemptions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C. D. Enter any tax-exempt interest, such as interest on municipal bonds. . . . . . . . . . . . . . . . . . D. E. Add lines B, C, and D, and enter the total here. Then, read the information below . . . . . . E.

Part of your social security benefits may be taxable if, for 2025, item 1, 2, or 3 below applies to you.

1. You were single, a head of household, or a qualifying surviving spouse and line E above is more than $25,000.

2. You were married, would file jointly, and line E above is more than $32,000.

3. You were married, would file separately, and line E above is more than zero (more than $25,000 if you lived apart from your spouse for all of 2025).

If your figures show that part of your benefits may be taxable, see IRS Pub. 915 and Social Security Benefits in your 2025 federal income tax return instructions.

If none of your benefits are taxable, but you must otherwise file a tax return, do the following.

• Enter the total amount from line A above on Form 1040 or 1040-SR, line 6a, and enter -0on Form 1040 or 1040-SR, line 6b.

• If you were married, file separately, and lived apart from your spouse for all of 2025, check the box on Form 1040 or 1040-SR, line 6d.

Note: If your figures show that part of your benefits may be taxable and you received benefits in 2025 that were for a prior year, see IRS Pub. 915, Social Security and Equivalent Railroad Retirement Benefits, for

rules on a lump-sum election you can make that may reduce the amount of your taxable benefits.

Get More Information From the IRS

If you still have questions about whether your social security benefits are taxable, see IRS Pub. 915 or your 2025 federal income tax return instructions.

Go to IRS.gov/Forms to view, downloa d, or print all of t he forms, instructions, and publications you may need.

Do not return this notice to the SSA or the IRS. Keep it with your records.

IRS.gov Catalog No. 61879N