Support CenterSocial Security Benefits Worksheet Lines 5a and 5b - Client is over 65 and shouldn't be taxedSureFire taxed client
Per 1040 Instructions: 2018
Social Security Benefits WorksheetLines 5a and 5b Keep for Your Records
Figure any write-in adjustments to be entered on the dotted line next to Schedule 1, line 36 (see the
instructions for Schedule 1, line 36).
If you are married filing separately and you lived apart from your spouse for all of 2018, enter D to
the right of the word benefits on line 5a. If you dont, you may get a math error notice from the IRS.
Be sure you have read the Exception in the line 5a and 5b instructions to see if you can use this
worksheet instead of a publication to find out if any of your benefits are taxable.
Before you begin:
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 5a . . . . . 1.
2. Multiply line 1 by 50% (0.50) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Combine the amounts from Form 1040, lines 1, 2b, 3b, 4b, and Schedule 1, line 22 . . . . . . . . . . . 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 23 through 32, plus any write-in
adjustments you entered on the dotted line next to Schedule 1, line 36 other than any amounts
identified as DPAD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Is the amount on line 6 less than the amount on line 5?
No. STOP None of your social security benefits are taxable. Enter -0- on Form 1040,
line 5b.
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 2018,
enter $25,000 . . . . . . . . . . . . . . . 8.
Married filing separately and you lived with your spouse at any time
in 2018, 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. STOP None of your social security benefits are taxable. Enter -0- on Form 1040,
line 5b. If you are married filing separately and you lived apart from your
spouse for all of 2018, be sure you entered D to the right of the word
benefits on line 5a.
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 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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, line 5b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.
TIP If any of your benefits are taxable for 2018 and they include a lump-sum benefit payment that was for an earlier
year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.
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