§86. Social security and tier 1 railroad retirement benefits — Inbound Citations
26 U.S.C. § 86
Cited by 20 provisions in release 119-102.
Citations to 26 U.S.C. § 86 as a whole
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(iii) an amount equal to the portion of the taxpayer’s social security benefits (as defined in section 86(d)) which is not included in gross income under section 86 for the taxable year.
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(B) For purposes of sections 85(c), 86, 135, 137, 219, 221, and 469, adjusted gross income shall be determined after the application of paragraph (1) and before the application of subparagraph (A).
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(i) any amount includible in gross income under section 86,
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(B) section 86 shall not apply.
Citations to §86(d)
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(iii) an amount equal to the portion of the taxpayer’s social security benefits (as defined in section 86(d)) which is not included in gross income under section 86 for the taxable year.
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(8) Any social security benefit (as defined in section 86(d)).
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(A) 85 percent of any social security benefit (as defined in section 86(d)) shall be included in gross income (notwithstanding section 207 of the Social Security Act), and
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(i) any payment of a social security benefit (as defined in section 86(d)),
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(5) Upon written request of the payor agency, the Secretary may disclose available return information from the master files of the Internal Revenue Service with respect to the address and status of an individual as a nonresident alien or as a citizen or resident of the United States to the Social Security Administration or the Railroad Retirement Board (whichever is appropriate) for purposes of carrying out its responsibilities for withholding tax under section 1441 from social security benefits (as defined in section 86(d)).
Citations to §86(d)(1)
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(2) The term “social security benefit” has the meaning given to such term by section 86(d)(1).
Citations to §86(d)(1)(A)
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(A) the Commissioner of Social Security in the case of social security benefits described in section 86(d)(1)(A), and
Citations to §86(d)(1)(B)
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(B) the Railroad Retirement Board in the case of social security benefits described in section 86(d)(1)(B).
Citations to §86(d)(3)
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(B) For purposes of subparagraph (A), any amount treated as a social security benefit under section 86(d)(3) shall be treated as a disability benefit received under title II of the Social Security Act.
Citations to §86(d)(4)
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(3) For purposes of paragraph (1), the term “tier 1 railroad retirement benefit” has the meaning given such term by section 86(d)(4).
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(1) the aggregate amount of benefits paid under the Railroad Retirement Act of 1974 (other than tier 1 railroad retirement benefits, as defined in section 86(d)(4)) to any individual during any calendar year,