What this line means
The total gross Social Security benefits you received during the year, as shown on Form SSA-1099 Box 5. This is the full benefit amount before determining how much is taxable. Depending on your other income, anywhere from 0% to 85% of this amount ends up being taxable on line 6b.
Does this apply to you?
- You received Social Security retirement benefits during the year
- You received Social Security disability benefits (SSDI)
- You received survivor benefits from Social Security
- Your child received Social Security benefits that are reported on your return
Easy to overlook
Voluntary withholding from Social Security does not reduce this line If you asked the SSA to withhold federal taxes from your benefit checks, the gross amount on line 6a is still the full benefit before withholding. The withholding goes on line 25b, not here. Some filers enter only the net amount they received after withholding, underreporting their gross benefits. 1 IRS Publication 915 — Social Security and Equivalent Railroad Retirement Benefits
Repaid benefits reduce the gross amount If you repaid Social Security benefits during the year (for example, because you went back to work before full retirement age and earned too much), the net amount in Box 5 of your SSA-1099 reflects the repayment. Your gross benefits minus repayments is the figure that goes on line 6a. 2 General filing pattern — SSA-1099 not reported
Watch out for this
Not filing a return at all because “Social Security is not taxable.” Up to 85% of Social Security benefits are taxable once combined income (AGI + nontaxable interest + half of Social Security) exceeds $25,000 (single) or $32,000 (married filing jointly). Many retirees with pensions, IRA distributions, or investment income cross these thresholds without realizing it.
Footnotes
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IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits. https://www.irs.gov/pub/irs-pdf/p915.pdf ↩
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IRS Form 1040 Instructions. See also IRS Publication 17, Your Federal Income Tax. https://www.irs.gov/pub/irs-pdf/p17.pdf ↩