What is the IRS 915 worksheet?

The Internal Revenue Service 915 worksheet helps taxpayers determine whether they have any taxable benefits, according to the IRS. Benefits are usually not taxable for taxpayers who have no other income except Social Security benefits or the Social Security equivalent benefit portion of tier 1 railroad retirement benefits.

Taxpayers who receive benefits and have additional income may be required to file returns, even if their benefits are not taxable, explains the IRS. If benefits are taxable, they become part of the taxable income of the individual legally entitled to receive the benefits. The IRS provides sample blank and completed Publication 915 worksheets on its website, IRS.gov.