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Previous Page: Publication 17  Your Federal Income Tax  How To Report Your Benefits Next Page: Publication 17  Your Federal Income Tax  Deductions Related to Your Benefits

Examples(p81) 
Fully taxable pension  $18,600 
Wages from parttime job  9,400 
Taxable interest income  990 
Total  $28,990 
1.  Enter the total amount from box 5 of ALL your Forms SSA1099 and RRB1099. Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a  $5,980 
2.  Enter onehalf of line 1  2,990 
3.  Enter the total of the amounts from:  
Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21.  
Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13  28,990  
4.  Enter the amount, if any, from Form 1040 or 1040A, line 8b  0 
5.  Form 1040 filers: Enter the total of any exclusions/adjustments for:  
• Qualified U.S. savings bond interest (Form 8815, line 14),  
• Adoption benefits (Form 8839, line 30),  
• Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555EZ, line 18), and  
• Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico  
Form 1040A filers: Enter the total of any exclusions for qualified U.S. savings bond interest (Form 8815, line 14) or for adoption benefits (Form 8839, line 30).  0  
6.  Add lines 2, 3, 4, and 5  31,980 
7.  Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any writein adjustments you entered on the dotted line next to line 36.  
Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17  0  
8.  Is the amount on line 7 less than the amount on line 6?  
No. None of your social security benefits are taxable. Enter 0 on Form 1040, line 20b, or Form 1040A, line 14b.  
Yes. Subtract line 7 from line 6  31,980  
9.  If you are:
 25,000 
Note. If you are married filing separately and you lived with your spouse at any time in 2008, skip lines 9 through 16; multiply line 8 by 85% (.85) and enter the result on line 17. Then go to line 18.  
10.  Is the amount on line 9 less than the amount on line 8?  
No. None of your benefits are taxable. Enter 0 on Form 1040, line 20b, or on Form 1040A, line 14b. If you are married filing separately and you lived apart from your spouse for all of 2008, be sure you entered "D" to the right of the word "benefits" on Form 1040, line 20a, or on Form 1040A, line 14a.  
Yes. Subtract line 9 from line 8  6,980  
11.  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 2008  9,000 
12.  Subtract line 11 from line 10. If zero or less, enter 0  0 
13.  Enter the smaller of line 10 or line 11  6,980 
14.  Enter onehalf of line 13  3,490 
15.  Enter the smaller of line 2 or line 14  2,990 
16.  Multiply line 12 by 85% (.85). If line 12 is zero, enter 0  0 
17.  Add lines 15 and 16  2,990 
18.  Multiply line 1 by 85% (.85)  5,083 
19.  Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b  $2,990 
1.  Enter the total amount from box 5 of ALL your Forms SSA1099 and RRB1099. Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a  $5,600 
2.  Enter onehalf of line 1  2,800 
3.  Enter the total of the amounts from:  
Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21.  
Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13  29,750  
4.  Enter the amount, if any, from Form 1040 or 1040A, line 8b  0 
5.  Form 1040 filers: Enter the total of any exclusions/adjustments for:  
• Qualified U.S. savings bond interest (Form 8815, line 14),  
• Adoption benefits (Form 8839, line 30),  
• Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555EZ, line 18), and  
• Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico  
Form 1040A filers: Enter the total of any exclusion for qualified U.S. savings bond interest (Form 8815, line 14) or for adoption benefits (Form 8839, line 30)  0  
6.  Add lines 2, 3, 4, and 5  32,550 
7.  Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any writein adjustments you entered on the dotted line next to line 36.  
Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17  1,000  
8.  Is the amount on line 7 less than the amount on line 6?  
No. None of your benefits are taxable. Enter 0 on Form 1040, line 20b, or Form 1040A, line 14b.  
Yes. Subtract line 7 from line 6  31,550  
9.  If you are:
 32,000 
Note. If you are married filing separately and you lived with your spouse at any time in 2008, skip lines 9 through 16; multiply line 8 by 85% (.85) and enter the result on line 17. Then go to line 18.  
10.  Is the amount on line 9 less than the amount on line 8?  
No. None of your benefits are taxable. Enter 0 on Form 1040, line 20b, or on Form 1040A, line 14b. If you are married filing separately and you lived apart from your spouse for all of 2008, be sure you entered "D" to the right of the word "benefits" on Form 1040, line 20a, or on Form 1040A, line 14a.  
Yes. Subtract line 9 from line 8  
11.  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 2008  
12.  Subtract line 11 from line 10. If zero or less, enter 0  
13.  Enter the smaller of line 10 or line 11  
14.  Enter onehalf of line 13  
15.  Enter the smaller of line 2 or line 14  
16.  Multiply line 12 by 85% (.85). If line 12 is zero, enter 0  
17.  Add lines 15 and 16  
18.  Multiply line 1 by 85% (.85)  
19.  Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b 
1.  Enter the total amount from box 5 of ALL your Forms SSA1099 and RRB1099. Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a  $10,000 
2.  Enter onehalf of line 1  5,000 
3.  Enter the total of the amounts from:  
Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21.  
Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13  40,300  
4.  Enter the amount, if any, from Form 1040 or 1040A, line 8b  0 
5.  Form 1040 filers: Enter the total of any exclusions/adjustments for:  
• Qualified U.S. savings bond interest (Form 8815, line 14),  
• Adoption benefits (Form 8839, line 30),  
• Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555EZ, line 18), and  
• Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico  
Form 1040A filers: Enter the total of any exclusions for qualified U.S. savings bond interest (Form 8815, line 14) or for adoption benefits (Form 8839, line 30)  200  
6.  Add lines 2, 3, 4, and 5  45,500 
7.  Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any writein adjustments you entered on the dotted line next to line 36.  
Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17  0  
8.  Is the amount on line 7 less than the amount on line 6?  
No. None of your benefits are taxable. Enter 0 on Form 1040, line 20b, or Form 1040A, line 14b.  
Yes. Subtract line 7 from line 6  45,500  
9.  If you are:
 32,000 
Note. If you are married filing separately and you lived with your spouse at any time in 2008, skip lines 9 through 16; multiply line 8 by 85% (.85) and enter the result on line 17. Then go to line 18.  
10.  Is the amount on line 9 less than the amount on line 8?  
No. None of your benefits are taxable. Enter 0 on Form 1040, line 20b, or on Form 1040A, line 14b. If you are married filing separately and you lived apart from your spouse for all of 2008, be sure you entered "D" to the right of the word "benefits" on Form 1040, line 20a, or on Form 1040A, line 14a.  
Yes. Subtract line 9 from line 8  13,500  
11.  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 2008  12,000 
12.  Subtract line 11 from line 10. If zero or less, enter 0  1,500 
13.  Enter the smaller of line 10 or line 11  12,000 
14.  Enter onehalf of line 13  6,000 
15.  Enter the smaller of line 2 or line 14  5,000 
16.  Multiply line 12 by 85% (.85). If line 12 is zero, enter 0  1,275 
17.  Add lines 15 and 16  6,275 
18.  Multiply line 1 by 85% (.85)  8,500 
19.  Taxable benefits. Enter the smaller of line 17 or line 18. Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b  $6,275 
Previous Page: Publication 17  Your Federal Income Tax  How To Report Your Benefits Next Page: Publication 17  Your Federal Income Tax  Deductions Related to Your Benefits
