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

Social Security Benefits

Calculating the Taxable Portion

Topic Activity

Focus on Forms

Gregoria, age 66, is single and living in Puerto Rico.

This year, she received:

Received Amount
Form SSA-1099 that shows her net Social Security benefits in box 5 $11,000
Puerto Rican government pension (Gregoria already recovered the cost of her pension) $20,000
Survivor benefit pension from Office of Personnel Management (Her husband died 5 years ago) $8,000
Interest income from her saving account in a local bank of Puerto Rico $6,200

Based on these facts, complete lines 1, 2, and 8 through 19 of Gregoria's Figuring Your Taxable Benefits worksheet. Click here to open Gregoria's worksheet, complete lines 1, 2, and 8 through 19.