Form 1040

6a — Social Security Benefits Updated for tax year 2025

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 [SOURCE: 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 [SOURCE: 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.

  • Line 6b — Form 1040 — Taxable portion of Social Security benefits
  • Line 2a — Form 1040 — Tax-exempt interest; this amount affects how much Social Security is taxable
  • Line 25b — Form 1040 — Federal tax withheld from Social Security (from SSA-1099 Box 6)

Footnotes

  1. IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits. https://www.irs.gov/pub/irs-pdf/p915.pdf ↩

  2. IRS Form 1040 Instructions. See also IRS Publication 17, Your Federal Income Tax. https://www.irs.gov/pub/irs-pdf/p17.pdf ↩

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