Page 145 - Other Income for Individuals

Social security benefits (including lump-sum payments

attributable to prior years), Supplemental Security Income (SSI)

benefits, and lump-sum death benefits

 See Pub. 915 for

 The Social Security information on
Administration (SSA) how to make a
provides benefits such lump-sum
as old-age benefits, election, which
benefits to disabled may reduce your
workers, and benefits
to spouses and SSI SSI tax liability.
dependents.  There are also
 These benefits may be other types of
subject to federal benefits paid by
income tax depending the SSA.
on your filing status
and other income.
09

 See chapter 7 in this
publication and Pub. 915,
Social Security and  However, SSI benefits
Equivalent Railroad SSI SSI and lump-sum death
Retirement Benefits, for benefits (one-time
more information. payment to spouse and
 An individual originally children of deceased)
denied benefits, but later aren’t subject to federal
approved, may receive a
lump-sum payment for the income tax.
period when benefits were  For more information on
denied (which may be prior these benefits, go to
years). SSA.gov. 143