TN 2 (03-08)

GN 05001.010 Social Security Benefits — Definition

For tax purposes, a “social security benefit” is a monthly benefit under Title II. The benefits include retirement, survivor, and disability benefits. They do not include Supplemental Security Income (SSI) payments, which are not taxable.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0205001010
GN 05001.010 - Social Security Benefits -- Definition - 03/24/2008
Batch run: 01/27/2009
Rev:03/24/2008