Updated October 21, 2026. Quick answer: Worksheet A in Publication 915 is the quick check. Take half your net benefits, add your other taxable income and tax-exempt interest, and compare the total with your base amount: $25,000 if single, $32,000 if married filing jointly. At or below it, none of your benefits are taxable. Above it, complete Worksheet 1.
What Worksheet A is for
Publication 915 describes it as a way to figure “the amount of income to compare with your base amount.” It is a screen, not the calculation: it tells you whether you need the full Social Security Benefits Worksheet or not. The lines that carry the result to your return are at Form 1040 lines 6a and 6b. The election box on Form 1040 line 6c reads “If you elect to use the lump-sum election method, check here (see instructions)”.
The worksheet line by line
| Line | What the worksheet says |
|---|---|
| A | “Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099.” “Note: If the amount on line A is zero or less, stop here; none of your benefits are taxable this year.” |
| B | “Multiply line A by 50% (0.50)” |
| C | “Enter your total income that is taxable (excluding line A), such as pensions, wages, interest, ordinary dividends, and capital gain distributions.” |
| D | “Enter any tax-exempt interest income, such as interest on municipal bonds” |
| E | “Add lines B, C, and D” |
The base amounts you compare line E with
| Filing status | Base amount |
|---|---|
| Single, head of household or qualifying surviving spouse | “$25,000 if you are single, head of household, or qualifying surviving spouse;” |
| Married filing jointly | “$32,000 if you are married filing jointly; or” |
| Married filing separately, lived with your spouse at any time in 2025 | “$0 if you are married filing separately and lived with your spouse at any time during 2025.” |
What the comparison means
“If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year.” If line E is more than the base amount, some of your benefits may be taxable and the next step is Worksheet 1. Line A comes from Form SSA-1099 box 5, the net benefits after repayments.
If you plan to file a joint return, the worksheet note says to “include your spouse’s amounts, if any, on lines A, C, and D.”
The IRS example
Publication 915 works one case: a single filer over 65 with $1,500 in box 5, a taxable pension of $17,000 and $700 of interest, with no tax-exempt interest. The arithmetic:
| Item | Illustration |
|---|---|
| Line A (box 5 of the Form SSA-1099) | $1,500 |
| Line B, computed: line A x 50% | $750 (computed) |
| Line C (a taxable pension of $17,000 plus $700 of interest) | $17,700 (computed) |
| Line D (no tax-exempt interest) | $0 |
| Line E, computed: line B + line C + line D | $18,450 (computed) |
That is below the $25,000 base amount for a single filer, so none of the benefits are taxable. The publication adds that the person may still have to file because other income is above the filing threshold.
An example that passes the base amount
Illustration, not an IRS example. Every input is invented.
| Item | Illustration |
|---|---|
| Line A (invented: box 5 total) | $20,000 |
| Line B, computed: line A x 50% | $10,000 (computed) |
| Line C (invented: pension and interest) | $22,000 |
| Line D (invented: municipal bond interest) | $0 |
| Line E, computed: line B + line C + line D | $32,000 (computed) |
Line E of $32,000 is above the $25,000 single base amount, so this filer goes on to Worksheet 1, where the 50 percent and 85 percent tiers decide how much is taxable. Worksheet A only says that some may be.
Edition and line letters
This page reads Publication 915 (2025), the current file irs.gov served on 2026-10-21 (sha256 in the kit data). The worksheets in it are for the 2025 return, filed in 2026. Check the tax year printed on the worksheet in your own copy and use that year’s line numbers and dollar amounts, because a different year’s worksheet can word its lines differently.
Common mistakes
- Reducing income by deductions. Line C is income “Don’t reduce your income by any deductions, exclusions (listed earlier), or exemptions”
- Leaving out tax-exempt interest. Line D is “Enter any tax-exempt interest income, such as interest on municipal bonds”
- Reading a result at or below the base amount as a reason not to file. The worksheet checks benefits only; your other income can still require a return.
Related: Form 1040 lines 6a and 6b, Social Security Benefits Worksheet, social security taxability calculator, and Form SSA-1099 box 5.
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Answer againSources
- Publication 915 (2025), Social Security and Equivalent Railroad Retirement Benefits: https://www.irs.gov/pub/irs-pdf/p915.pdf
- Form 1040 (2025), U.S. Individual Income Tax Return: https://www.irs.gov/pub/irs-pdf/f1040.pdf
Read from the IRS documents linked above on October 21, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.