Here’s what HIVE AI had to say about “Are Social Security survivor benefits taxable?”:

Taxability of Social Security Survivor Benefits

General rule

• Social Security survivor benefits are treated the same as other Social Security benefits for income tax purposes. Up to 85% of benefits can be taxable depending on your total income and filing status. They are not taxable if your provisional income is below the applicable base amount. 1

How to determine if they are taxable

• Add one-half of the year’s Social Security benefits to all your other income, including tax-exempt interest. Compare that total to the base amount for your filing status:
  • $25,000 if single, head of household, or qualifying surviving spouse
  • $25,000 if married filing separately and lived apart all year
  • $32,000 if married filing jointly
  • $0 if married filing separately and lived with your spouse at any time during the year
• If the total exceeds your base amount, part of your Social Security (including survivor benefits) is taxable. Worksheets in the Form 1040 instructions or Publication 915 compute the exact taxable portion. 1

Special note for children receiving survivor benefits

• Children’s survivor benefits are tested separately using the child’s own income and filing status. A child often has little or no other income, so their benefits are frequently not taxable. If the child is single, use the $25,000 base amount. Figure taxability using the same “one-half of benefits plus other income” rule. 2

What counts as a Social Security benefit

• “Social security benefit” includes amounts received under Title II of the Social Security Act, which covers retirement, disability, and survivor benefits, and also includes tier 1 railroad retirement benefits. 3

Reporting

• The Social Security Administration reports your net benefits in Box 5 of Form SSA-1099. Enter this on line 6a of Form 1040/1040-SR; the taxable amount (if any), as computed by worksheet or Publication 915, goes on line 6b. Supplemental Security Income (SSI) is not taxable. 1

Sources

1 – IRS.gov FAQ 📄 Summarize
2 – IRS.gov FAQ 📄 Summarize
3 – IRC § 86(d) 📄 Summarize

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