it is reported as income on irs form 1040 on line 20a and then you put the taxable amount on line 20b after completing the worksheet.

if half of your social security payment amount plus the rest of your income is over 25,000 for single or 32,000 for married then 50% of your social security payment is taxable. if half of your social security payments plus the rest of your income is over 34,000 for single and 44,000 for married filing jointly then 85% of your social security benefit is taxable.