[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303889-105":53,"doc-detail-303889-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","notice-703-social-security-benefits-taxability-worksheet-2025","Notice 703 - Social Security Benefits Taxability Worksheet 2025","","Notice 703 (Rev. November 2025) provides a worksheet to determine whether social security and/or SSI benefits may be taxable for the 2025 tax year. It instructs filers to complete lines A through E using totals from 2025 Forms SSA-1099 and other income, apply the 50% factor, add taxable and tax-exempt interest, and compare the result to the applicable threshold amounts. It also lists situations to avoid using the worksheet, references IRS Pub. 501 and IRS Pub. 915, and gives next steps for taxable or non-taxable outcomes.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/notice-703-social-security-benefits-taxability-worksheet-2025/303889/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/notice-703-social-security-benefits-taxability-worksheet-2025/303889.png","ImageObject",442,249,{"name":88,"@type":89},"Riley","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":30},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who can use Notice 703 to check whether their benefits may be taxable for 2025?","Question",{"text":108,"@type":109},"If your social security and/or SSI benefits were your only source of income for 2025, you probably will not need to file, but the worksheet helps determine possible taxability. Do not use the worksheet if you received specified forms such as RRB-1099 or SSA-1042S, or if you have exclusions and certain external income scenarios—then go to IRS Pub. 915 instead.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How are lines A through E calculated in the worksheet?",{"text":113,"@type":109},"Line A requires the total from box 5 of all 2025 Forms SSA-1099, including full lump-sum benefit payments received in 2025. Line B multiplies line A by 50%. Line C totals taxable income items (excluding line A) without applying deductions, exclusions, or exemptions. Line D enters any tax-exempt interest. Line E adds lines B, C, and D.",{"name":115,"@type":106,"acceptedAnswer":116},"What thresholds determine whether part of benefits may be taxable for 2025?",{"text":117,"@type":109},"If line E is more than $25,000 for single/head of household/qualifying surviving spouse, or more than $32,000 for married filing jointly, or more than zero (more than $25,000 if living apart all year) for married filing separately, then part of benefits may be taxable.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303889,1791064972,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":30,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},1374391975076,"https://ap-avatar.wpscdn.com/avatar/14000253ca4ec9f6853?x-image-process=image/resize,m_fixed,w_180,h_180&k=1783305029341752051","Notice 703  \n(Rev. November 2025)  \n| Read This To See if Your Social Security Benefits May Be Taxable |  |  |\n| --- | --- | --- |\n| If your social security and/or SSI (supplemental security income) benefits were your only source of income for 2025, you probably will not have to file a federal income tax return. See IRS Pub. 501, Dependents, Standard Deduction, and Filing Information, or your tax return instructions to find out if you have to file a return.\u003Cbr>We developed this worksheet for you to see if your benefits may be | taxable for 2025. Fill in lines A through E.\u003Cbr>Do not use the worksheet below if any of the following apply to you; instead, go directly to IRS Pub. 915, Social Security and Equivalent Railroad Retirement Benefits.\u003Cbr>• You received Form RRB-1099, Form SSA-1042S, or\u003Cbr>Form RRB-1042S. | • You exclude income from sources outside the United States or foreign housing, income earned by bona fide residents of American Samoa or Puerto Rico, interest income from series EE or I U.S. savings bonds issued after 1989, or employer-provided adoption benefits. |\n| Note: If you plan to file a joint income tax return, include your spouse’s amounts, if any, on lines A, C, and D.\u003Cbr>A. Enter the total amount from box 5 of ALL your 2025 Forms SSA-1099 .\u003Cbr>Include the full amount of any lump-sum benefit payments received in 2025,\u003Cbr>for 2025 and earlier years. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A.  \u003Cbr>B. Multiply line A by 50%(0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B.  \u003Cbr>C. Enter your total income that is taxable (excluding line A), such as pensions, wages, interest, ordinary dividends, and capital gain distributions. Do not reduce your income by any\u003Cbr>deductions, exclusions, or exemptions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C.  \u003Cbr>D. Enter any tax-exempt interest, such as interest on municipal bonds. . . . . . . . . . . . . . . . . . D.  \u003Cbr>E. Add lines B, C, and D, and enter the total here. Then, read the information below. . . . . . E.   |  |  |\n| Part of your social security benefits may be taxable if, for 2025, item 1, 2, or 3 below applies to you.\u003Cbr>1. You were single, a head of household, or a qualifying surviving spouse and line E above is more than $25,000 .\u003Cbr>2. You were married, would file jointly, and line E above is more than $32,000 .\u003Cbr>3. You were married, would file separately, and line E above is more than zero (more than $25,000 if you lived apart from your spouse for all of 2025) .\u003Cbr>If your figures show that part of your benefits may be taxable, see IRS Pub. 915 and Social Security Benefits in your 2025 federal income tax return instructions. | If none of your benefits are taxable, but you must otherwise file a tax return, do the following.\u003Cbr>• Enter the total amount from line A above on Form 1040 or 1040-SR, line 6a, and enter-0-on Form 1040 or 1040-SR, line 6b.\u003Cbr>• If you were married, file separately, and lived apart from your spouse for all of 2025, check the box on Form 1040 or 1040-SR, line 6d.\u003Cbr>Note: If your figures show that part of your benefits may be taxable and you received benefits in 2025 that were for a prior year, see IRS Pub.\u003Cbr>915, Social Security and Equivalent Railroad Retirement Benefits, for | rules on a lump-sum election you can make that may reduce the amount of your taxable benefits.\u003Cbr>Get More Information From the IRS\u003Cbr>If you still have questions about whether your social security benefits are taxable, see IRS Pub. 915 or your 2025 federal income tax return instructions.\u003Cbr>[Go to](Go to IRS.gov/Forms to view)[ ](Go to IRS.gov/Forms to view)[IRS.gov/Forms](Go to IRS.gov/Forms to view)[ to view](Go to IRS.gov/Forms to view), download, or print all of the forms, instructions, and publications you may need. |\n| Do not return this notice to the SSA or the IRS. Keep it with your records. |  |  |\n\n[IRS.gov](IRS.gov) Catalog No. 61879N","cbCaibjhniMwGg4u","https://ap.wps.com/l/cbCaibjhniMwGg4u","pdf",109900,"English","# Notice 703: Social Security Benefits May Be Taxable\n## Worksheet instructions (Lines A–E)\n## When benefits may be taxable (Threshold tests)\n## Next steps and references to IRS publications","[{\"question\":\"Who can use Notice 703 to check whether their benefits may be taxable for 2025?\",\"answer\":\"If your social security and/or SSI benefits were your only source of income for 2025, you probably will not need to file, but the worksheet helps determine possible taxability. Do not use the worksheet if you received specified forms such as RRB-1099 or SSA-1042S, or if you have exclusions and certain external income scenarios—then go to IRS Pub. 915 instead.\"},{\"question\":\"How are lines A through E calculated in the worksheet?\",\"answer\":\"Line A requires the total from box 5 of all 2025 Forms SSA-1099, including full lump-sum benefit payments received in 2025. Line B multiplies line A by 50%. Line C totals taxable income items (excluding line A) without applying deductions, exclusions, or exemptions. Line D enters any tax-exempt interest. Line E adds lines B, C, and D.\"},{\"question\":\"What thresholds determine whether part of benefits may be taxable for 2025?\",\"answer\":\"If line E is more than $25,000 for single/head of household/qualifying surviving spouse, or more than $32,000 for married filing jointly, or more than zero (more than $25,000 if living apart all year) for married filing separately, then part of benefits may be taxable.\"}]","Notice 703 - Social Security Benefits Taxability Worksheet 2025 | PDF",1789808029]