### Question
What does social security benefit mean?


### Answer
**Social security benefit** has the following meaning in *26 U.S.C. § 86*:

> any amount received by the taxpayer by reason of entitlement to—


(A) a monthly benefit under title II of the Social Security Act, or


(B) a tier 1 railroad retirement benefit

#### Citation:
  - *26 U.S.C. § 86*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART II-ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME**

