Instructions For Form 1040-A - U.s. Individual Income Tax Return - 2016 Page 31
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92Social Security Benefits Worksheet—Lines 14a and
14b
Keep for Your Records
Before you begin:
Complete Form 1040A, lines 16 and 17, if they apply to you.
If you are married filing separately and you lived apart from your spouse for all of 2017, enter “D” to the right of the
word “benefits” on line 14a. If you do not, you may get a math error notice from the IRS.
Be sure you have read the Exception in the line 14a and 14b instructions to see if you can use this worksheet instead of a
publication to find out if any of your benefits are taxable.
1.
Enter the total amount from box 5 of all your Forms SSA-1099 and Forms
RRB-1099. Also, enter this amount on Form 1040A, line 14a . . . . . . . . . . . . . . . .
1.
2.
Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3.
Enter the total of the amounts from Form 1040A, lines 7, 8a, 9a, 10, 11b, 12b, and 13 . . . . . . . . . . . . . . . . . .
3.
4.
Enter the amount, if any, from Form 1040A, line 8b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5.
Add lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6.
Enter the total of the amounts from Form 1040A, lines 16 and 17
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7.
Is the amount on line 6 less than the amount on line 5?
No.
None of your social security benefits are taxable. Enter -0- on Form
STOP
1040A, line 14b.
Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8.
If you are:
Married filing jointly, enter $32,000.
Single, head of household, qualifying widow(er), or married
filing separately and you lived apart from your
. . . . . . . . . . . . . .
spouse for all of 2017, enter $25,000.
8.
Married filing separately and you lived with your spouse at any
time in 2017, skip lines 8 through 15; multiply line 7 by 85% (0.85)
and enter the result on line 16. Then go to line 17.
9.
Is the amount on line 8 less than the amount on line 7?
No.
None of your social security benefits are taxable. Enter -0- on Form 1040A, line 14b. If you
STOP
are married filing separately and you lived apart from your spouse for all of 2017, be sure you
entered “D” to the right of the word “benefits” on line 14a.
Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.
10.
Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married
filing separately and you lived apart from your spouse for all of 2017
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
11.
Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.
12.
Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12.
13.
Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13.
14.
Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14.
15.
Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15.
16.
Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16.
17.
Multiply line 1 by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17.
18.
Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form
1040A, line 14b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18.
If any of your benefits are taxable for 2017 and they include a lump-sum benefit payment that was for an earlier year, you may be
TIP
able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.
-31-
Need more information or forms? Visit IRS.gov.
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