Do I report Social Security Benefits for a deceased spouse?

Question

My husband passed away in 2016, but I was just able to apply for his Social Security for 2025. Since I retired in 2025 and received a retirement benefit from School Employees Retirement System is part of his social security taxable?  I don't quality for social security because I worked under SERS.  Do I have to include his social security on my tax filing for 2025?

JMSSGV · Answer

If her husband died in 2016, I hope she is not filing a joint return.

kiarab · Answer

Hello Spousal_SS_2025,

Yes,  if you got an SSA-1099, it should be reported on your tax return. Whether or not it is taxable, depends on the rest of your income. Generally, if your total income is on the lower end, it may not be taxable.

When you enter all your income into our software, the software will automatically calculate the taxable amount, if any, for you. And like JMSSGV mentioned, there is a worksheet that shows you how the taxable amount is calculated. You can find it on the Summary tab under the Social Security Benefits line.

For IRS details see this IRS article:

https://www.irs.gov/newsroom/irs-reminds-taxpayers-their-social-security-benefits-may-be-taxable

JMSSGV · Answer

If you received a Form SSA-1099 with your Social Security Number and a dollar amount in the pink box (box 5), you have to include that amount on your tax return.

The amount of Social Security that's taxable depends on the amount of your other income. You can use the IRS Social Security taxability calculator

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

or just input the information into FTUSA to find out. And there will be a worksheet included in your return showing how the taxable amount was calculated.