This interview will help you determine whether any of your benefits (and those of your spouse if you're married filing a joint tax return) are taxable. It doesn't address citizens residing in a foreign country that are receiving benefits. See Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

Social security benefits that may be taxable to you include monthly retirement, survivor and disability benefits. They don't include supplemental security income (SSI) payments or benefits you received on behalf of a dependent. Tier 1 railroad retirement benefits are the part of benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system.

Information You'll Need

• Basic information to help you determine your gross income.

• If social security benefits are received, amounts from Box 5 on Form SSA-1099.

• If railroad retirement benefits are received, amounts from Box 5 on Form RRB-1099.

The tool is designed for taxpayers who were U.S. citizens or resident aliens for the entire tax year for which they're inquiring. If married, the spouse must also have been a U.S. citizen or resident alien for the entire tax year. For information about nonresidents or dual-status aliens, please see International Taxpayers.

Reference: https://www.irs.gov/help/ita/are-my-social-security-or-railroad-retirement-tier-i-benefits-taxable