Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Social Security Benefits

Calculating the Taxable Portion

Overview

This lesson shows you how to calculate the taxable portion of social security benefits for Puerto Rican taxpayers with exempt income.

When you have completed this topic, you will be able to complete the Figuring Your Taxable Benefits worksheet in Publication 915, Social Security and Equivalent Railroad Retirement Benefits, and determine whether the benefits are taxable.

Form SSA-1099 and Form RRB-1099.