Workmans Comp Offset

[HJSTAXSTOP]

Workmans comp as offset to SS disability lump. Page 3-20 of TTB reads that it may be taxable. Does Pub. 915, page 14 offer any tax relief or credit. If not, can you offer an explanation that the taxpayer as well as myself, may understand the WHY?
An IRA distribution has put the entire amount in the 85% bracket and there is very little to attribute to 04 nad 03. Thanks, HJ

[Bees Knees]

I don't know why. Why Congress says to do something a certain way is often a mystery.

To back up the info in TTB, page 3-20, IRS Pub 525, page 16 says:

"If part of your workers’ compensation
reduces your social security or
equivalent railroad retirement benefits
received, that part is considered social security
(or equivalent railroad retirement) benefits and
may be taxable."