|
|
|
|
|
|
|
|
|
|
|
|
|
1.
|
Enter the total amount from box 5 of all your Forms SSA-1099 and
Forms RRB-1099. Also, enter this amount on Form 1040, line 6a
|
1.
|
|
|
2.
|
Multiply line 1 by 50% (0.50)
|
2.
|
|
|
3.
|
Combine the amounts from Form 1040 or 1040-SR, lines 1z, 2b, 3b, 4b, 5b, 7, and 8
|
3.
|
|
|
4.
|
Enter the amount, if any, from Form 1040, line 2a
|
4.
|
|
|
5.
|
Combine lines 2, 3, and 4
|
5.
|
|
|
6.
|
Enter the total of the amounts from Schedule 1, lines 11 through 20, and 23 and 25
|
6.
|
|
|
7.
|
Is the amount on line 6 less than the amount on line 5?
|
7.
|
|
|
8.
|
If you are:
-
Married filing jointly, enter $32,000
-
Single, head of household, qualifying surviving spouse, or married filing separately and you lived apart from your spouse for all of 2024 enter $25,000
-
Married filing separately and you lived with your spouse at any time in 2024, skip lines 8 through 15; multiply line 7 by 85% (0.85) and enter the result on line 16. Then, go to line 17
|
|
|
8.
|
|
|
9.
|
Is the amount on line 8 less than the amount on line 7?
|
9.
|
|
|
10.
|
Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying surviving
spouse, or married filing separately and you lived apart from your spouse for all of 2024
|
|
|
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 1040 or 1040-SR, line 6b
|
18.
|
|