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

Social Security Benefits

Calculating the Taxable Portion

When Benefits Are Taxable

Tax rules for determining the taxable part of social security benefits apply to residents of Puerto Rico.

To determine whether social security benefits are taxable, use the worksheet to compare taxpayers':

  • Base amount (assigned by their filing status), and
  • Total of their income (including exempt income and interest) and half their social security benefits

If that total is more than the base amount, part of their social security benefits may be taxable. In general, the higher that total, the greater the taxable part of the benefits.

Form SSA-1099 and Form RRB-1099.