If you live in one of the following countries, your Social Security Benefits are
exempt from tax on your Form 1040:
Canada, Egypt, Germany, Ireland, Israel, Italy (if you are also a citizen of Italy), Romania and the United Kingdom.
This information is taken from IRS Publication 915
If you meet the qualifications for your Social Security
Benefits to not be taxed, report the Social Security exactly as it
appears on your SSA-1099.
Overwrite box 5b (the line where the taxable Social Security shows up on the new 1040) to be Zero and write in the line next
to it US UK Tax Treaty article XX. You can do overwrite in the Forms section in the Desktop
version, but you cannot e-file with an overwrite
