| Income Type | Where to Report | |--------------|------------------| | Wages, salaries, tips | Line 1a (attach W-2) | | Taxable interest | Line 2b (from 1099-INT) | | Dividends | Line 3b (from 1099-DIV) | | IRA distributions | Line 4b (from 1099-R) | | Pensions/annuities | Line 5b (from 1099-R) | | Social Security benefits | Line 6b (from SSA-1099) | | Capital gains | Schedule D → Line 7 | | Self-employment income | Schedule C → Line 8 | | Rental income | Schedule E → Line 5 |
: Use the Social Security Benefits Worksheet included in the instructions to determine the taxable portion of your benefits.
If you are filing as a surviving spouse and your spouse passed away during the tax year, you can still file jointly using Form 1040-SR if you qualify. Write "Deceased" next to the spouse's name and the date of death. For the next two years, you may be eligible to file as a Qualifying Surviving Spouse, which allows you to use the same tax rates as Married Filing Jointly. 1040-sr instructions
You can file Form 1040-SR in three ways:
If you are under 65, you must use the standard Form 1040. | Income Type | Where to Report |
| Filing Status | 0% taxable | Up to 50% taxable | Up to 85% taxable | |---------------|------------|-------------------|-------------------| | Single, Head of Household, Qualifying Widow(er) | Under $25,000 | $25,000–$34,000 | Over $34,000 | | Married Filing Jointly | Under $32,000 | $32,000–$44,000 | Over $44,000 | | Married Filing Separately (lived apart all year) | Under $25,000 | $25,000–$34,000 | Over $34,000 | | Married Filing Separately (lived together) | — | — | Up to 85% of benefits is taxable |
This section allows you to lower your Adjusted Gross Income (AGI). For the next two years, you may be
This is where you determine your tax liability.
Ensure your name and Social Security Number (SSN) match your Social Security card exactly.
Combined income = Adjusted gross income (AGI) + nontaxable interest + ½ of Social Security benefits