Include the following nontaxable payments. If you are married filing a joint return, you must enter the combined amount of nontaxable payments both you and your spouse receive.

• Nontaxable social security payments. This is the nontaxable part of the amount of benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement.
• Social security equivalent part of tier 1 railroad retirement pension payments that are not taxed. This is the nontaxable part of the amount of benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board.
• Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA).
• Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code.

This information is found in Publication 524, Credit for the Elderly or the Disabled.