TAP 03-002

Social Security Worksheet

Statement of Issue:

The Social Security Benefits Worksheet included with Forms 1040 and 1040A is visually confusing and complicated for the average taxpayer to complete. Publication 915, Social Security Benefits and Equivalent Railroad Retirement Benefits obtained from the IRS Website contains a very clear and simplified worksheet on page 15 (Worksheet 1, Figuring Your Taxable Benefits).

Proposal:

The format and wording of the Worksheet 1, Figuring Your Taxable Benefits, available in Publication 915 be substituted for the worksheets included in forms 1040 and 1040A instructions.

Response Notes:

IRS declined to make recommended change. IRS conducted a Focus Group on same subject which resulted in the format used in the instructions and the IRS also decided to format the worksheet used in Publication more along the lines of the one the focus group preferred.