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Cover of IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits, for use in preparing 2022 returns.

A black and white illustration of a bald eagle flying over the U.S. Capitol building with an American flag in the background, from the cover of IRS Publication 915 on Social Security and Equivalent Railroad Retirement Benefits.

A black and white illustration of a bald eagle flying over the U.S. Capitol building with an American flag in the background, from the cover of IRS Publication 915 on Social Security and Equivalent Railroad Retirement Benefits.

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