Publication 915 - Social Security And Equivalent Railroad Retirement Benefits - Internal Revenue Service - 2001
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28Contents
Department of the Treasury
Internal Revenue Service
Important Reminder . . . . . . . . . . . . . . . . . . . . . . . .
1
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Publication 915
Are Any of Your Benefits Taxable? . . . . . . . . . . . .
2
Cat. No. 15320P
How To Report Your Benefits . . . . . . . . . . . . . . . .
4
Social
How Much Is Taxable? . . . . . . . . . . . . . . . . . . . . . .
4
Lump-Sum Election . . . . . . . . . . . . . . . . . . . . . . . . 10
Security
Deductions Related to Your Benefits . . . . . . . . . . 14
Worksheets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
and
Appendix . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Equivalent
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 26
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Railroad
Important Reminder
Retirement
Photographs of missing children. The Internal Reve-
Benefits
nue Service is a proud partner with the National Center for
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in this publica-
tion on pages that would otherwise be blank. You can help
bring these children home by looking at the photographs
For use in preparing
and calling 1–800 –THE –LOST (1 – 800 –843 –5678) if
you recognize a child.
2001
Returns
Introduction
This publication explains the federal income tax rules for
social security benefits and equivalent tier 1 railroad retire-
ment benefits. It is prepared through the joint efforts of the
Internal Revenue Service, the Social Security Administra-
tion (SSA), and the U.S. Railroad Retirement Board (RRB).
Social security benefits include monthly survivor and
disability benefits. They do not include supplemental se-
curity income (SSI) payments, which are not taxable.
Equivalent tier 1 railroad retirement benefits are the part
of tier 1 benefits that a railroad employee or beneficiary
would have been entitled to receive under the social secur-
ity system. They are commonly called the social security
equivalent benefit (SSEB) portion of tier 1 benefits.
If you received these benefits during 2001, you should
have received a Form SSA – 1099, Social Security Benefit
Statement, or Form RRB –1099, Payments by the Railroad
Retirement Board, (Form SSA –1042S, Social Security
Benefit Statement, or Form RRB –1042S, Payments by the
Railroad Retirement Board, if you are a nonresident alien)
showing the amount.
Note. When the term “benefits” is used in this publica-
tion, it applies to both social security benefits and
equivalent tier 1 railroad retirement benefits.
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